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    <description>The Tribunal allowed the appeals by remand, emphasizing the importance of using the actual selling prices by consignment agents for duty calculation. The case was remanded to the Jurisdictional Commissioner for reevaluation of duty demand and penalties imposed on the manufacturer and directors, granting the appellants a fair opportunity to present their defense.</description>
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      <description>The Tribunal allowed the appeals by remand, emphasizing the importance of using the actual selling prices by consignment agents for duty calculation. The case was remanded to the Jurisdictional Commissioner for reevaluation of duty demand and penalties imposed on the manufacturer and directors, granting the appellants a fair opportunity to present their defense.</description>
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