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    <title>1994 (3) TMI 228 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal accepted the main appeals, emphasizing not denying benefits for minor procedural issues. It noted the agreement between IPCL and the appellants, highlighting clauses related to non-tempering of goods and the continuation of title vesting in IPCL until sold. The Tribunal found no evidence of violation of conditions or tampering of goods, and since the appellants rectified the defects by obtaining necessary endorsements on the gate passes, the pre-deposit of amounts in question was waived.</description>
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