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2002 (11) TMI 705 - CEGAT, BANGALOREExtract: .......he disputed product. Different percentages of Zinc content have been shown in test reports of other samples. Therefore we find no material to confirm the adjudicator rsquo s findings. (e) When we find no reason to deny the deemed credit, there can be no orders on penalty. 5. emsp In view of our findings the order is set aside and appeal is allowed.
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