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    <title>2003 (11) TMI 450 - CESTAT, MUMBAI</title>
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    <description>The appellate tribunal held that duty and penalty could not be imposed when goods were cleared to a Public Sector Undertaking below approved prices. The values of the goods did not breach the Central Excise Act, leading to no duty demands. The penalty was upheld, but duty orders were overturned.</description>
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