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    <title>2014 (11) TMI 956 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal rejected the Revenue&#039;s applications for stay of the order passed by the Commissioner (Appeals) and proceeded with hearing the appeals. The dispute over the valuation of imported goods was resolved in favor of the respondent, as the assessing officer eventually accepted the transaction value. The Commissioner (Appeals) set aside assessment orders based on this acceptance, leading to the rejection of Revenue&#039;s appeals by the Appellate Tribunal. The consistency in valuation decisions and adherence to procedural requirements were emphasized in this judgment.</description>
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      <description>The Appellate Tribunal rejected the Revenue&#039;s applications for stay of the order passed by the Commissioner (Appeals) and proceeded with hearing the appeals. The dispute over the valuation of imported goods was resolved in favor of the respondent, as the assessing officer eventually accepted the transaction value. The Commissioner (Appeals) set aside assessment orders based on this acceptance, leading to the rejection of Revenue&#039;s appeals by the Appellate Tribunal. The consistency in valuation decisions and adherence to procedural requirements were emphasized in this judgment.</description>
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