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    <description>The Tribunal allowed the appeals by remanding the case for verification of the pricing of goods cleared for captive consumption to a related unit. It was found that the goods were sold at prices similar to those to independent buyers, emphasizing the importance of consistent valuation principles and the necessity for thorough examination before imposing duties and penalties. The Commissioner&#039;s failure to verify these facts led to setting aside the impugned order, granting the appellants a fair opportunity to present their case.</description>
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