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    <title>2018 (9) TMI 161 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the department&#039;s demand for differential duty on undervalued goods manufactured for a principal, rejecting the appellant&#039;s argument of being unaware of actual raw material costs. Despite citing judgments supporting reliance on principal&#039;s data, the Tribunal found the appellant had access to actual cost information through bills of entry, dismissing the appeal for failing to prove lack of knowledge on raw material costs. The Tribunal emphasized that the appellant could have discovered the correct costs and upheld the extended period for demand due to the appellant&#039;s knowledge of actual costs.</description>
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      <title>2018 (9) TMI 161 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=366425</link>
      <description>The Tribunal upheld the department&#039;s demand for differential duty on undervalued goods manufactured for a principal, rejecting the appellant&#039;s argument of being unaware of actual raw material costs. Despite citing judgments supporting reliance on principal&#039;s data, the Tribunal found the appellant had access to actual cost information through bills of entry, dismissing the appeal for failing to prove lack of knowledge on raw material costs. The Tribunal emphasized that the appellant could have discovered the correct costs and upheld the extended period for demand due to the appellant&#039;s knowledge of actual costs.</description>
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