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    <description>The Tribunal allowed the appeal by remanding the case to the original authority. It found that the department failed to demonstrate how the relationship between the appellants and their overseas sellers influenced prices, leading to errors in relying on the Chemical Weekly Report without proper examination. The Tribunal directed the appellants to submit evidence within four weeks for a fresh consideration by the original authority, emphasizing the need for a reasoned and speaking order within 12 weeks, based on all facts, submissions, and relevant case law.</description>
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      <description>The Tribunal allowed the appeal by remanding the case to the original authority. It found that the department failed to demonstrate how the relationship between the appellants and their overseas sellers influenced prices, leading to errors in relying on the Chemical Weekly Report without proper examination. The Tribunal directed the appellants to submit evidence within four weeks for a fresh consideration by the original authority, emphasizing the need for a reasoned and speaking order within 12 weeks, based on all facts, submissions, and relevant case law.</description>
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