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    <title>2017 (1) TMI 374 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal found in favor of the appellants, ruling that the provisions of Rule 9/10(a) of the Central Excise Valuation Rules, 2000 were not applicable to interconnected undertakings being related persons. Consequently, the proceedings initiated against the appellants were deemed unsustainable, and the impugned orders were set aside. The appeals and stay applications were allowed, emphasizing the importance of accurate interpretation and application of relevant legal provisions in excise duty valuation cases.</description>
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      <description>The Tribunal found in favor of the appellants, ruling that the provisions of Rule 9/10(a) of the Central Excise Valuation Rules, 2000 were not applicable to interconnected undertakings being related persons. Consequently, the proceedings initiated against the appellants were deemed unsustainable, and the impugned orders were set aside. The appeals and stay applications were allowed, emphasizing the importance of accurate interpretation and application of relevant legal provisions in excise duty valuation cases.</description>
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