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    <title>2024 (10) TMI 1332 - CESTAT MUMBAI</title>
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    <description>CESTAT Mumbai held that the inclusion of amounts retained by appellant under Package Scheme of Incentive 1993, specifically the difference between collected amount and net present value computed with scheduled payment dates as benchmark, was covered by previous tribunal decisions. Following precedents in similar cases involving automotive parts manufacturers under the Maharashtra government scheme, the tribunal found the demand was based on peculiar features of the scheme that had been previously adjudicated. The impugned order was set aside and appeal allowed.</description>
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      <description>CESTAT Mumbai held that the inclusion of amounts retained by appellant under Package Scheme of Incentive 1993, specifically the difference between collected amount and net present value computed with scheduled payment dates as benchmark, was covered by previous tribunal decisions. Following precedents in similar cases involving automotive parts manufacturers under the Maharashtra government scheme, the tribunal found the demand was based on peculiar features of the scheme that had been previously adjudicated. The impugned order was set aside and appeal allowed.</description>
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