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    <title>2017 (1) TMI 1229 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that Rule 9 of the Valuation Rules did not apply to the appellants as they were selling goods to both independent dealers and related persons. Relying on precedent, the Tribunal set aside the order demanding duty, interest, and penalties, allowing the appeals with necessary relief. The decision emphasized the correct interpretation of the Valuation Rules and the application of legal precedents in determining the non-applicability of Rule 9 in this case.</description>
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      <description>The Tribunal held that Rule 9 of the Valuation Rules did not apply to the appellants as they were selling goods to both independent dealers and related persons. Relying on precedent, the Tribunal set aside the order demanding duty, interest, and penalties, allowing the appeals with necessary relief. The decision emphasized the correct interpretation of the Valuation Rules and the application of legal precedents in determining the non-applicability of Rule 9 in this case.</description>
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