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    <title>2018 (7) TMI 1937 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal (Appeal No. E/287/2007) and allowed the respondent&#039;s appeal (Appeal No. E/482/2009), setting aside the impugned order and granting consequential relief. The Tribunal&#039;s decision was based on the principles of revenue neutrality, proper valuation under Section 4(a) instead of Rule 8, and the inapplicability of penalties and interest due to the lack of willful suppression or misstatement.</description>
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