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    <title>2015 (5) TMI 445 - CESTAT CHENNAI</title>
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    <description>The Tribunal rejected the Revenue&#039;s appeal and upheld the order regarding the valuation of Concrete Sleepers under the Central Excise Act. It was determined that the excise duty was correctly paid based on the contract price without considering the amount retained by the respondents as additional consideration. The Tribunal found no reason to interfere with the adjudication order, concluding that the excise duty valuation was in accordance with Section 4 of the Central Excise Act.</description>
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      <description>The Tribunal rejected the Revenue&#039;s appeal and upheld the order regarding the valuation of Concrete Sleepers under the Central Excise Act. It was determined that the excise duty was correctly paid based on the contract price without considering the amount retained by the respondents as additional consideration. The Tribunal found no reason to interfere with the adjudication order, concluding that the excise duty valuation was in accordance with Section 4 of the Central Excise Act.</description>
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