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    <title>2020 (1) TMI 141 - CESTAT MUMBAI</title>
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    <description>The appellate tribunal allowed the revenue&#039;s appeal, overturning the Commissioner&#039;s decision and remanding the matter for fresh adjudication. The tribunal directed the inclusion of additional consideration in the assessable value and upheld the liability for interest under Section 11AB. It found the dropping of further proceedings inappropriate and required reconsideration of penalties under Section 11AC. The Commissioner must complete adjudication within four months, and the respondents&#039; cross objections were disposed of.</description>
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      <description>The appellate tribunal allowed the revenue&#039;s appeal, overturning the Commissioner&#039;s decision and remanding the matter for fresh adjudication. The tribunal directed the inclusion of additional consideration in the assessable value and upheld the liability for interest under Section 11AB. It found the dropping of further proceedings inappropriate and required reconsideration of penalties under Section 11AC. The Commissioner must complete adjudication within four months, and the respondents&#039; cross objections were disposed of.</description>
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