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    <title>2009 (1) TMI 255 - CESTAT, CHENNAI</title>
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    <description>The Tribunal allowed the appeals, overturning the impugned orders and vacating the demand of duty, interest, and penalties imposed on the appellant. The decision was based on the lack of evidence supporting the allegations of under-valuation, evasion of duty, ineligibility for SSI exemption, and the relationship affecting assessable value. The judgment emphasized the necessity of substantiated claims and legal justifications in tax assessments and exemption denials.</description>
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      <description>The Tribunal allowed the appeals, overturning the impugned orders and vacating the demand of duty, interest, and penalties imposed on the appellant. The decision was based on the lack of evidence supporting the allegations of under-valuation, evasion of duty, ineligibility for SSI exemption, and the relationship affecting assessable value. The judgment emphasized the necessity of substantiated claims and legal justifications in tax assessments and exemption denials.</description>
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