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    <title>2018 (12) TMI 14 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellant/assessee in a case concerning the valuation of goods for Central Excise Duty. The demand for sales tax on aerated water sold in bottles was dropped, and deductions for certain expenses were allowed. The Tribunal also set aside the demand for the extended period, finding no concealment of facts. No penalty was imposed on the appellant/assessee, leading to the dismissal of the Revenue&#039;s appeals and partial allowance of the appellant/assessee&#039;s appeals.</description>
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