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    <title>1986 (10) TMI 114 - CEGAT, NEW DELHI</title>
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    <description>The appeal was allowed with consequential relief to the appellant, highlighting discrepancies in invoices, lack of evidence for clandestine removal, and the dispute over assessable value due to packing. The penalty of Rs. 20,000 was deemed unjustified and set aside based on the findings in the case.</description>
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      <description>The appeal was allowed with consequential relief to the appellant, highlighting discrepancies in invoices, lack of evidence for clandestine removal, and the dispute over assessable value due to packing. The penalty of Rs. 20,000 was deemed unjustified and set aside based on the findings in the case.</description>
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