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    <title>2018 (9) TMI 1288 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, finding the enhancement of value based on NIDB data unjustified and not in accordance with established law. The Tribunal also reduced the redemption fine and penalties imposed by the Commissioner, balancing the penalties while addressing the mis-declaration and excess quantity issues effectively.</description>
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