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2001 (9) TMI 599 - CEGAT, NEW DELHIExtract: ....... the ratio of the above decision of the Tribunal is fully applicable in the present case. Therefore, demand of Rs. 1,66,230/- made on the basis of shortage of packing material is set aside and the penalties, redemption fine and interest in respect of this demand is also not sustainable, hence set aside. The appeal is disposed of as indicated above.
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