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    <title>2019 (4) TMI 1066 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant on both issues. The demand for differential duty on handling charges collected from wholesale customers was set aside as duty for goods under MRP assessment is based solely on MRP. Additionally, the valuation of metal containers stock transferred to another unit was deemed revenue-neutral as the duty paid was availed as Cenvat Credit by the receiving unit. The Tribunal referenced legal principles and precedents to support its decision, ultimately setting aside the impugned order and allowing the appeal, providing relief to the appellant in the disputed matters.</description>
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      <title>2019 (4) TMI 1066 - CESTAT KOLKATA</title>
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      <description>The Tribunal ruled in favor of the appellant on both issues. The demand for differential duty on handling charges collected from wholesale customers was set aside as duty for goods under MRP assessment is based solely on MRP. Additionally, the valuation of metal containers stock transferred to another unit was deemed revenue-neutral as the duty paid was availed as Cenvat Credit by the receiving unit. The Tribunal referenced legal principles and precedents to support its decision, ultimately setting aside the impugned order and allowing the appeal, providing relief to the appellant in the disputed matters.</description>
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