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    <title>2019 (5) TMI 462 - CESTAT KOLKATA</title>
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    <description>The Tribunal addressed the inclusion of retained VAT amounts in the assessable value for Central Excise duty, emphasizing demand restriction to the normal time limit. The Tribunal modified orders, remanding the matter for re-quantification within the statutory limitation period, based on legal precedents and circulars. No penalties were imposed, and all appeals were disposed of accordingly.</description>
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      <description>The Tribunal addressed the inclusion of retained VAT amounts in the assessable value for Central Excise duty, emphasizing demand restriction to the normal time limit. The Tribunal modified orders, remanding the matter for re-quantification within the statutory limitation period, based on legal precedents and circulars. No penalties were imposed, and all appeals were disposed of accordingly.</description>
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