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    <title>2005 (1) TMI 445 - CESTAT, CHENNAI</title>
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    <description>The Tribunal granted the waiver of pre-deposit and stay of recovery to the appellants in a case concerning duty and penalty on clearances to related buyers. The dispute arose from differing valuation methods used by the Department and the appellants. The Tribunal found that the appellants had a strong prima facie case based on legal precedent and concluded that Rule 9 of the Central Excise (Valuation) Rules, 2000 was incorrectly applied. The decision highlights the importance of legal precedents and proper application of rules in determining excise duty liabilities.</description>
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    <pubDate>Wed, 05 Jan 2005 00:00:00 +0530</pubDate>
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      <title>2005 (1) TMI 445 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=114924</link>
      <description>The Tribunal granted the waiver of pre-deposit and stay of recovery to the appellants in a case concerning duty and penalty on clearances to related buyers. The dispute arose from differing valuation methods used by the Department and the appellants. The Tribunal found that the appellants had a strong prima facie case based on legal precedent and concluded that Rule 9 of the Central Excise (Valuation) Rules, 2000 was incorrectly applied. The decision highlights the importance of legal precedents and proper application of rules in determining excise duty liabilities.</description>
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      <pubDate>Wed, 05 Jan 2005 00:00:00 +0530</pubDate>
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