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    <title>2007 (6) TMI 100 -  CESTAT, BANGALORE</title>
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    <description>The Tribunal affirmed duty liability under Section 4(1)(b) and the application of Central Excise Valuation Rules for goods cleared through consignment agents. Despite contradictory orders by the Commissioner (Appeals), the Tribunal upheld the legal position, confirming duty demands with modified penalties and interest for appellants M/s. Neeraj Pipes Pvt. Ltd. and M/s. Hariom Metal Tubes Pvt. Ltd.</description>
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