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    <title>Department&#039;s Case on Consumable Charges Collection Fails Due to Lack of Evidence in Show Cause Notice.</title>
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    <description>Valuation - collection of charges from customers in the name of consumable charges through debit notes - in the show cause notice the department failed to even corelate the consumable charges raised through debit note with a particular DG set manufactured and sold by them. Therefore, the case of the department cannot be sustained. - AT</description>
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