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    <description>The Tribunal remanded all appeals for fresh adjudication, emphasizing the need for consistency and uniformity in decision-making regarding whether VAT collected and retained by appellants should be included in the assessable value for Central Excise duty. The decision highlighted the importance of following legal principles and Supreme Court rulings, considering the unique industrial policies in the northeast region.</description>
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      <description>The Tribunal remanded all appeals for fresh adjudication, emphasizing the need for consistency and uniformity in decision-making regarding whether VAT collected and retained by appellants should be included in the assessable value for Central Excise duty. The decision highlighted the importance of following legal principles and Supreme Court rulings, considering the unique industrial policies in the northeast region.</description>
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