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    <title>2023 (6) TMI 641 - CESTAT KOLKATA</title>
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    <description>The Tribunal found that the Service Station Licence Fee (SSLF) charged by a Public Sector Undertaking to recover rent from dealers for infrastructure was not includable in the assessable value for excise duty, based on past precedents and Supreme Court affirmation. The impugned order questioning the inclusion of SSLF was set aside, and the appeal was allowed in favor of the appellant with consequential relief.</description>
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      <description>The Tribunal found that the Service Station Licence Fee (SSLF) charged by a Public Sector Undertaking to recover rent from dealers for infrastructure was not includable in the assessable value for excise duty, based on past precedents and Supreme Court affirmation. The impugned order questioning the inclusion of SSLF was set aside, and the appeal was allowed in favor of the appellant with consequential relief.</description>
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