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1997 (10) TMI 211 - CEGAT, MUMBAIExtract: .......m the supplier to the appellants indicating that they were sending the quantity which is said to have been short shipped from a previous consignment. In such a situation, the Addl. Commissioner rsquo s order is sustainable and it is upheld. The fine and penalty on the appellants are also reasonable and calls for no modification. Appeal is rejected.
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