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    <description>The Tribunal dismissed several appeals by Revenue and allowed others by the assessees, determining that the evidence provided, primarily bank statements, was insufficient to prove undervaluation of PTY Twisted Yarn. The Commissioner&#039;s decision was partially upheld, rejecting certain penalties and confiscation proposals, while modifying the demand under the Central Excise Tariff Act, 1985.</description>
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      <description>The Tribunal dismissed several appeals by Revenue and allowed others by the assessees, determining that the evidence provided, primarily bank statements, was insufficient to prove undervaluation of PTY Twisted Yarn. The Commissioner&#039;s decision was partially upheld, rejecting certain penalties and confiscation proposals, while modifying the demand under the Central Excise Tariff Act, 1985.</description>
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