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    <description>The appeal was partly allowed, with the demand on shortages reduced by allowing condonation for the shortage within the permissible limit in one tank. The duty demand and penalties were modified based on the above considerations.</description>
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      <description>The appeal was partly allowed, with the demand on shortages reduced by allowing condonation for the shortage within the permissible limit in one tank. The duty demand and penalties were modified based on the above considerations.</description>
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