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    <title>2011 (1) TMI 134 - CESTAT,  AHMEDABAD</title>
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    <description>The Tribunal remanded the case to the Commissioner (Appeals) to consider the selling price for duty calculation and penalty amount. The Commissioner was directed to review decisions cited by both parties before issuing a final order. The impugned order was set aside, and the appeal was allowed by remand, stressing the need for the appellant to have a reasonable opportunity to present their case before a final decision is made.</description>
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      <description>The Tribunal remanded the case to the Commissioner (Appeals) to consider the selling price for duty calculation and penalty amount. The Commissioner was directed to review decisions cited by both parties before issuing a final order. The impugned order was set aside, and the appeal was allowed by remand, stressing the need for the appellant to have a reasonable opportunity to present their case before a final decision is made.</description>
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