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    <title>1999 (1) TMI 136 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal confirmed the demand of Central Excise Duty based on sales through related persons but set aside the penalty imposition, ruling that there was no suppression of facts. The appellant&#039;s challenge to the penalty was successful, and the Tribunal directed verification of eligible deductions for appropriate relief, disposing of the appeal accordingly.</description>
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