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    <title>2023 (1) TMI 155 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal concluded that the relationship between the parties did not influence the transaction value, as prices were based on long-term agreements ensuring fair pricing. The declared prices were upheld, and differential duty, interest, and penalties imposed on the appellants were set aside. The Revenue&#039;s appeal for redemption fine was dismissed, and the appellants&#039; appeals were allowed with consequential relief.</description>
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      <description>The Tribunal concluded that the relationship between the parties did not influence the transaction value, as prices were based on long-term agreements ensuring fair pricing. The declared prices were upheld, and differential duty, interest, and penalties imposed on the appellants were set aside. The Revenue&#039;s appeal for redemption fine was dismissed, and the appellants&#039; appeals were allowed with consequential relief.</description>
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