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    <title>2011 (4) TMI 156 - CESTAT, CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants regarding the alleged undervaluation of impugned goods due to the relationship between the parties. However, the duty demand on branded goods was upheld, and the matter was remanded for quantification. The challenge to the cum-duty benefit was dismissed by the Tribunal.</description>
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      <description>The Tribunal ruled in favor of the appellants regarding the alleged undervaluation of impugned goods due to the relationship between the parties. However, the duty demand on branded goods was upheld, and the matter was remanded for quantification. The challenge to the cum-duty benefit was dismissed by the Tribunal.</description>
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