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    <title>2005 (2) TMI 571 - CESTAT, CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the valuation for industrial rebate, upholding the decision in favor of the respondents. The Tribunal found that the declared value accurately reflected the actual price paid by the respondents, supported by supplier clarification and evidence of the reduction in price being extended to all customers. The Tribunal concluded that there was no basis to challenge the impugned order, leading to the dismissal of the Revenue&#039;s appeal.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal against the valuation for industrial rebate, upholding the decision in favor of the respondents. The Tribunal found that the declared value accurately reflected the actual price paid by the respondents, supported by supplier clarification and evidence of the reduction in price being extended to all customers. The Tribunal concluded that there was no basis to challenge the impugned order, leading to the dismissal of the Revenue&#039;s appeal.</description>
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