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1992 (2) TMI 229 - CEGAT, CALCUTTAExtract: .......ies, secondary (lead acid) . In such circumstances, the benefit of doubt should be extended in favour of the appellant as there is no conclusive test report to base a conclusion that the batteries in question are lead acid batteries. In the result, the appeal is allowed and the penalty of Rs. 1,50,000/- imposed on the appellant is hereby set aside.
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