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    <title>2008 (5) TMI 205 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside both the demand for duty payment and the penalty imposed under Section 11AC of the Central Excise Act, 1944. It held that rental, detention, and service charges collected by the appellants from customers were not to be included in the assessable value for duty payment, citing precedents where similar charges were deemed not includible. The Tribunal found the demands made by the department unsustainable, leading to the dismissal of both the duty payment demand and the penalty.</description>
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    <pubDate>Thu, 08 May 2008 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=31608</link>
      <description>The Tribunal allowed the appeal, setting aside both the demand for duty payment and the penalty imposed under Section 11AC of the Central Excise Act, 1944. It held that rental, detention, and service charges collected by the appellants from customers were not to be included in the assessable value for duty payment, citing precedents where similar charges were deemed not includible. The Tribunal found the demands made by the department unsustainable, leading to the dismissal of both the duty payment demand and the penalty.</description>
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      <pubDate>Thu, 08 May 2008 00:00:00 +0530</pubDate>
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