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    <title>2001 (11) TMI 970 - CEGAT, CHENNAI</title>
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    <description>The Tribunal referred the case back to the adjudicating authority for reevaluation of the goods&#039; valuation as requested by the Revenue. As the goods had already been cleared, the Tribunal did not address the confiscation issue, refraining from providing an opinion on it. The appeal by the Revenue was allowed only on the valuation aspect, with no further consideration of the confiscation matter.</description>
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      <description>The Tribunal referred the case back to the adjudicating authority for reevaluation of the goods&#039; valuation as requested by the Revenue. As the goods had already been cleared, the Tribunal did not address the confiscation issue, refraining from providing an opinion on it. The appeal by the Revenue was allowed only on the valuation aspect, with no further consideration of the confiscation matter.</description>
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