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    <title>1991 (11) TMI 158 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the demand of duty and penalty imposed by the Collector. The decision was based on the lack of concrete evidence for clandestine removal and improper reliance on data from other companies to determine production ratios.</description>
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      <description>The Tribunal ruled in favor of the appellants, setting aside the demand of duty and penalty imposed by the Collector. The decision was based on the lack of concrete evidence for clandestine removal and improper reliance on data from other companies to determine production ratios.</description>
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