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    <title>2005 (2) TMI 409 - CESTAT, NEW DELHI</title>
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    <description>The judgment addressed the liability of interest under Section 11AB, finding that interest was payable by the appellants for specific periods based on the circumstances of each show cause notice. It also discussed the exclusion of transportation charges from the assessable value of goods, allowing the appellants to exclude these charges in line with relevant case law and a previous Tribunal order. The final order was modified to reflect these findings, providing a comprehensive resolution of the issues raised in the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=54404</link>
      <description>The judgment addressed the liability of interest under Section 11AB, finding that interest was payable by the appellants for specific periods based on the circumstances of each show cause notice. It also discussed the exclusion of transportation charges from the assessable value of goods, allowing the appellants to exclude these charges in line with relevant case law and a previous Tribunal order. The final order was modified to reflect these findings, providing a comprehensive resolution of the issues raised in the appeal.</description>
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