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    <title>2007 (11) TMI 163 - CESTAT, KOLKATA</title>
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    <description>The Tribunal upheld the demand for duty on the additional amount received by the appellants but allowed for potential refunds on reduced amounts. The penalty imposed was set aside as unjustified based on valuation provisions and case circumstances. The appeal was dismissed except for the penalty amount, with the cross objection also being disposed of in the judgment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=3884</link>
      <description>The Tribunal upheld the demand for duty on the additional amount received by the appellants but allowed for potential refunds on reduced amounts. The penalty imposed was set aside as unjustified based on valuation provisions and case circumstances. The appeal was dismissed except for the penalty amount, with the cross objection also being disposed of in the judgment.</description>
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