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    <title>2013 (10) TMI 494 - CESTAT BANGALORE</title>
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    <description>The Tribunal, represented by Shri B.S.V. Murthy, ruled in favor of the appellant in a case involving the sale of steel tubes to a related person at a lower price. The Tribunal found that Rule 9 of Valuation Rules may not be applicable as the entire quantity was not sold through the related person. Additionally, the Tribunal granted a stay against recovery during the appeal process, waiving the pre-deposit requirement based on the appellant establishing a prima facie case for waiver and the issue falling beyond the normal period of limitation.</description>
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      <description>The Tribunal, represented by Shri B.S.V. Murthy, ruled in favor of the appellant in a case involving the sale of steel tubes to a related person at a lower price. The Tribunal found that Rule 9 of Valuation Rules may not be applicable as the entire quantity was not sold through the related person. Additionally, the Tribunal granted a stay against recovery during the appeal process, waiving the pre-deposit requirement based on the appellant establishing a prima facie case for waiver and the issue falling beyond the normal period of limitation.</description>
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