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    <title>2017 (10) TMI 124 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the Commissioner&#039;s decision on the limitation period. The Tribunal also rejected the Respondent&#039;s cross-objection on the merit of the case, citing the amended definition of a related person. The judgment emphasized the necessity of disclosing all relevant facts and affirmed the duty determination as per the Valuation Rules for clearances to subsidiaries. The decision was rendered on 20/9/2017 by the Tribunal.</description>
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