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2012 (7) TMI 962 - AT - Central ExciseValuation - Penalty - Held that: - Similar issue on facts and law came up before the Hon'ble Supreme Court for consideration in the matter of CCE, Vapi vs. Kraftech Products - [2008 (3) TMI 12 - Supreme court], wherein the Supreme Court after considering the relevant provisions of Excise Act and Package Commodity Rules decided the issue against the Revenue - Decided against the assessee.
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