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    <title>2009 (4) TMI 654 - CESTAT, CHENNAI</title>
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    <description>The case involved disputes over the inclusion of wage arrears and interest on loans in the duty assessment for clearances. The jurisdictional Collector adjudicated non-payment, leading to demands for differential duty. Errors were noted in the assessment process, including the incorrect adoption of prices. The Tribunal directed a fresh decision by the Commissioner (Appeals) within three months, emphasizing the appellants&#039; right to be heard effectively. The appeal was allowed for a comprehensive review of the assessment process.</description>
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      <description>The case involved disputes over the inclusion of wage arrears and interest on loans in the duty assessment for clearances. The jurisdictional Collector adjudicated non-payment, leading to demands for differential duty. Errors were noted in the assessment process, including the incorrect adoption of prices. The Tribunal directed a fresh decision by the Commissioner (Appeals) within three months, emphasizing the appellants&#039; right to be heard effectively. The appeal was allowed for a comprehensive review of the assessment process.</description>
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