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    <title>2024 (7) TMI 1393 - CESTAT NEW DELHI</title>
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    <description>The CESTAT NEW DELHI dismissed the department&#039;s appeal concerning recovery of Central Excise Duty, interest and penalty related to assessable value determination for goods sold to related parties under section 4(1)(b) of Central Excise Act and Central Excise Valuation Rules 2000. The tribunal found the facts identical to a previously decided appeal involving the same appellant for period April 2010-March 2014, while present appeal covered April 2014-March 2015. Following the earlier precedent decision, the tribunal dismissed the department&#039;s appeal.</description>
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      <description>The CESTAT NEW DELHI dismissed the department&#039;s appeal concerning recovery of Central Excise Duty, interest and penalty related to assessable value determination for goods sold to related parties under section 4(1)(b) of Central Excise Act and Central Excise Valuation Rules 2000. The tribunal found the facts identical to a previously decided appeal involving the same appellant for period April 2010-March 2014, while present appeal covered April 2014-March 2015. Following the earlier precedent decision, the tribunal dismissed the department&#039;s appeal.</description>
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