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    <title>2023 (2) TMI 772 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeals in the case involving a dispute over Central Excise valuation under Sections 4 and 4A. The penalty imposed under Rule 26(1) was set aside as no malicious intent was found on the part of the appellants. The decision emphasized the importance of considering specific circumstances and intent in determining valuation methods and penalty imposition in Central Excise matters.</description>
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      <description>The Tribunal allowed the appeals in the case involving a dispute over Central Excise valuation under Sections 4 and 4A. The penalty imposed under Rule 26(1) was set aside as no malicious intent was found on the part of the appellants. The decision emphasized the importance of considering specific circumstances and intent in determining valuation methods and penalty imposition in Central Excise matters.</description>
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