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1997 (12) TMI 376 - AT - Central Excise
The Appellate Tribunal CEGAT, Mumbai allowed the appeal related to valuation issues, disagreeing with the Commissioner (Appeals) imposing a 3.03% ceiling on deductions for expenses like turnover tax and freight. The Tribunal held that the ceiling was not justified as the deductions were already ordered based on actuals for the period 1986-87. The appeal was allowed. (Case citation: 1997 (12) TMI 376 - CEGAT, Mumbai)
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