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    <title>2016 (12) TMI 1453 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant in a dispute over the valuation of goods cleared to a sister concern, emphasizing revenue neutrality and the appellant&#039;s genuine belief in discharging duty correctly. The demand and interest liability for the product Ethion Technical were set aside due to revenue neutrality, aligning with previous case law. Penalties were not imposed as the appellant acted in good faith in discharging duty. The appeal was disposed of based on these findings.</description>
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