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2005 (7) TMI 269 - CESTAT, MUMBAIExtract: .......they brought into use is not on record. (d) As regards the demand on M.S. drums/plastic containers, no duty could be demanded in view of the Supreme Court s decision in case of West Cost Industrial Gases Ltd. - 2003 (155) E.L.T. 11 (S.C.). 4. In view of the finding herein above no penalty could be sustained. 5. Consequently, this appeal is allowed.
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