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    <title>2006 (1) TMI 438 - CESTAT, BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT, Bangalore, ruled in favor of the appellants in a case concerning the valuation of goods manufactured by a job worker for Principals. The Tribunal held that the value declared by the job worker should be accepted for assessment when there are no allegations of clubbing clearances and the job worker is unrelated to the Principals. As the appellants demonstrated their case based on previous judgments, the Tribunal allowed the stay application without requiring a pre-deposit, granting a full waiver and staying the recovery until the appeal&#039;s disposal.</description>
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