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    <title>2018 (2) TMI 1610 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai allowed the appeals in favor of the appellant in a case involving a dispute over a demand for a differential duty on goods sold at a higher price compared to the duty-paid value. The Tribunal relied on established legal principles and past precedents, emphasizing consistency in interpreting valuation principles for duty calculation. By distinguishing the facts of the present case from cited judgments and following the precedent set in the appellant&#039;s earlier case and the Supreme Court&#039;s guidance on valuation principles, the Tribunal dismissed the Revenue&#039;s appeal.</description>
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