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    <title>2022 (1) TMI 200 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that the appellant correctly discharged duty under Section 4(A) of the Central Excise Act, 1944, for the valuation of goods, dismissing the Revenue&#039;s appeals and allowing the appellant&#039;s appeals with any consequential relief. The issue focused on the correct valuation section to be applied, not the refund of education cess. The Tribunal referred to previous decisions supporting valuation under Section 4(A) and set aside the impugned orders based on the appellant&#039;s compliance with Section 4(A).</description>
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      <description>The Tribunal held that the appellant correctly discharged duty under Section 4(A) of the Central Excise Act, 1944, for the valuation of goods, dismissing the Revenue&#039;s appeals and allowing the appellant&#039;s appeals with any consequential relief. The issue focused on the correct valuation section to be applied, not the refund of education cess. The Tribunal referred to previous decisions supporting valuation under Section 4(A) and set aside the impugned orders based on the appellant&#039;s compliance with Section 4(A).</description>
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