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2016 (9) TMI 1297 - CESTAT, CHENNAIValuation - includibility - handling charges - postage - penalty - Held that: - There is no evidence to support the contention of the appellant today to prove that it was supplementary and optional for the appellant to meet the obligation of the buyer. In absence of such evidence, the duty liability stands sustained - considering the legal interpretation involved, the penalties imposed are waived - appeal allowed - decided in favor of assessee.
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