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    <title>2006 (3) TMI 24 - CESTAT, NEW DELHI</title>
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    <description>The case involved a dispute over the valuation of Ceramic Glazed Tiles, focusing on factory gate prices and pricing for goods sold through depots. The initial duty demand against the assessee was set aside for de novo adjudication by the Commissioner (Appeals). Subsequent adjudications led to a reduced duty demand but highlighted procedural flaws, resulting in remand for fresh adjudication. Despite the Commissioner (Appeals) accepting pricing for different buyer classes, the Tribunal ruled in favor of the Revenue, emphasizing the finality of orders and the necessity of following appeal procedures before the Tribunal in tax matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=550</link>
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