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    <title>2001 (2) TMI 572 - CEGAT,  KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the duty demand and penalties imposed on the appellants. It found discrepancies in the testing process and doubted the accuracy of the test report due to delayed testing and potential alcohol evaporation. The appellants&#039; consistent manufacturing practices and regulatory compliance supported their claim of alcohol presence in the product. The Tribunal concluded that the duty demand was unjustified, providing relief to the appellants without addressing alternative arguments.</description>
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      <title>2001 (2) TMI 572 - CEGAT,  KOLKATA</title>
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      <description>The Tribunal allowed the appeal, setting aside the duty demand and penalties imposed on the appellants. It found discrepancies in the testing process and doubted the accuracy of the test report due to delayed testing and potential alcohol evaporation. The appellants&#039; consistent manufacturing practices and regulatory compliance supported their claim of alcohol presence in the product. The Tribunal concluded that the duty demand was unjustified, providing relief to the appellants without addressing alternative arguments.</description>
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