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    <title>2018 (11) TMI 719 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeals, ruling in favor of the appellant regarding the valuation of goods cleared between related companies. It was held that the valuation under Rule 8 &amp;amp; 9 of the Central Excise Valuation Rules, 2000 was not applicable as some goods were also cleared to independent buyers. The Tribunal emphasized that Rule 4 should be preferred for determining value in such cases, leading to the dismissal of the demand for differential duty and penalty.</description>
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      <description>The Tribunal set aside the impugned order and allowed the appeals, ruling in favor of the appellant regarding the valuation of goods cleared between related companies. It was held that the valuation under Rule 8 &amp;amp; 9 of the Central Excise Valuation Rules, 2000 was not applicable as some goods were also cleared to independent buyers. The Tribunal emphasized that Rule 4 should be preferred for determining value in such cases, leading to the dismissal of the demand for differential duty and penalty.</description>
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      <pubDate>Thu, 27 Sep 2018 00:00:00 +0530</pubDate>
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