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    <title>2001 (1) TMI 618 - CEGAT, KOLKATA</title>
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    <description>The Tribunal classified &quot;soap noodles&quot; as &quot;final products,&quot; making them eligible for money credit under relevant notifications. The penalty imposed was deemed unjustified due to the absence of fraudulent intent. The appeal was allowed, granting the appellants relief.</description>
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      <description>The Tribunal classified &quot;soap noodles&quot; as &quot;final products,&quot; making them eligible for money credit under relevant notifications. The penalty imposed was deemed unjustified due to the absence of fraudulent intent. The appeal was allowed, granting the appellants relief.</description>
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