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    <title>2017 (11) TMI 602 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the decision of the Commissioner, dismissing the Revenue&#039;s appeal due to the lack of suppression of facts by the respondent and the settled interpretation of law regarding the valuation of physician samples. The Tribunal found no dispute on the duty demand, admitted by the respondent, and upheld the impugned order based on the debatable nature of the issue with conflicting decisions during the relevant period. The Tribunal emphasized the bonafide belief of the respondent and referenced the settled interpretation of law in the case of Indian Drugs Manufacturers Assocn.</description>
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      <title>2017 (11) TMI 602 - CESTAT MUMBAI</title>
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      <description>The Tribunal upheld the decision of the Commissioner, dismissing the Revenue&#039;s appeal due to the lack of suppression of facts by the respondent and the settled interpretation of law regarding the valuation of physician samples. The Tribunal found no dispute on the duty demand, admitted by the respondent, and upheld the impugned order based on the debatable nature of the issue with conflicting decisions during the relevant period. The Tribunal emphasized the bonafide belief of the respondent and referenced the settled interpretation of law in the case of Indian Drugs Manufacturers Assocn.</description>
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