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    <description>The CESTAT dismissed the Revenue&#039;s appeals, remanding the case for reconsideration of evidence regarding turnover and cash discounts without requiring them to be shown on invoices. The claim for cum-duty benefit was to be reviewed, and the appellants were granted an opportunity for a denovo adjudication process. Penalties for suppression of facts were not upheld as the issue was deemed to be related to valuation rather than deliberate evasion.</description>
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