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    <title>2006 (7) TMI 407 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai set aside the impugned order regarding valuation determination under the Central Excise Act for sachets of Shampoo. Disagreeing with the Commissioner&#039;s valuation differentiation, the Tribunal followed the Bombay High Court order and a Larger Bench decision, emphasizing adherence to legal precedents. The appeal was allowed, highlighting the importance of consistency and judicial discipline in valuation matters, directing the order to be reviewed for assessing the adjudicator&#039;s legal knowledge and discipline.</description>
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