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    <title>2008 (3) TMI 115 - CESTAT, KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT, KOLKATA, allowed all six stay petitions and appeals by way of remand. The primary issue was the valuation of goods transferred to another unit, with the Tribunal directing a fresh decision based on the comparable value method. Additionally, the Tribunal addressed the issue of a Debit Note, requiring the original authority to consider this matter in the fresh order. The decision emphasized the significance of proper valuation methods, adherence to legal precedents, and ensuring a fair opportunity of hearing for the appellants.</description>
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