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    <title>2004 (1) TMI 240 - CESTAT, CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that service charges for supervision work are not to be included in the assessable value under Section 4 of the Central Excise Act. The show cause notice was deemed vague and time-barred, as it did not pertain to any assessment and was issued beyond the permissible time frame. The appellant successfully argued that legal precedents supported excluding service charges from the assessable value. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant, granting appropriate relief.</description>
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    <pubDate>Tue, 13 Jan 2004 00:00:00 +0530</pubDate>
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      <title>2004 (1) TMI 240 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=53126</link>
      <description>The Tribunal ruled in favor of the appellant, holding that service charges for supervision work are not to be included in the assessable value under Section 4 of the Central Excise Act. The show cause notice was deemed vague and time-barred, as it did not pertain to any assessment and was issued beyond the permissible time frame. The appellant successfully argued that legal precedents supported excluding service charges from the assessable value. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant, granting appropriate relief.</description>
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      <pubDate>Tue, 13 Jan 2004 00:00:00 +0530</pubDate>
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