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    <title>2006 (7) TMI 427 - CESTAT, CHENNAI</title>
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    <description>The Tribunal upheld the duty demand against the appellant, finding the valuation of goods correctly done under Rule 11. The penalty imposed by the Commissioner was set aside, but the requirement to pay interest on duty under Section 11AB was upheld.</description>
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      <title>2006 (7) TMI 427 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=119245</link>
      <description>The Tribunal upheld the duty demand against the appellant, finding the valuation of goods correctly done under Rule 11. The penalty imposed by the Commissioner was set aside, but the requirement to pay interest on duty under Section 11AB was upheld.</description>
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