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    <title>2018 (2) TMI 633 - CESTAT, MUMBAI</title>
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    <description>The appeal filed by the assessee was allowed, and the appeal filed by the department was dismissed. The Tribunal found that the Valuation Rules did not apply as the appellant did not supply 100% of the goods to the related party, leading to the charge of undervaluation being deemed unsustainable. Consequently, the order concerning the demand from the specific period related to that party was set aside.</description>
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      <description>The appeal filed by the assessee was allowed, and the appeal filed by the department was dismissed. The Tribunal found that the Valuation Rules did not apply as the appellant did not supply 100% of the goods to the related party, leading to the charge of undervaluation being deemed unsustainable. Consequently, the order concerning the demand from the specific period related to that party was set aside.</description>
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