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    <title>2010 (10) TMI 463 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the inclusion of the value of &quot;Paragon&quot; brand Hawai chappals in the aggregate value of clearances. The demand for the extended period was set aside. The Tribunal remanded the penalty imposition, excisability of rubber waste, and re-quantification of duty issues to the Adjudicating Authority for reconsideration. The appeal was rejected on merits, and the matter was remanded for further consideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=204694</link>
      <description>The Tribunal upheld the inclusion of the value of &quot;Paragon&quot; brand Hawai chappals in the aggregate value of clearances. The demand for the extended period was set aside. The Tribunal remanded the penalty imposition, excisability of rubber waste, and re-quantification of duty issues to the Adjudicating Authority for reconsideration. The appeal was rejected on merits, and the matter was remanded for further consideration.</description>
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