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    <title>2018 (12) TMI 552 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the order dropping proceedings against the company for recovery of short-paid duty, emphasizing the application of rule 8 for valuation in related-party transactions and the inclusion of all relevant elements in the duty liability calculation. The Tribunal found that the valuation method adopted by the respondent, which included the cost of raw materials in the by-products, was in line with applicable rules and dismissed the Revenue&#039;s appeal.</description>
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