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    <description>The Tribunal allowed the appeals, setting aside the duty demand, confiscation of goods, redemption fine, and penalties imposed on the manufacturer. The explanations provided by the appellant regarding clerical errors and space constraints were accepted, highlighting the interconnectedness of the two units and the absence of evidence supporting clandestine activities. The appellant was granted consequential benefits as per the law.</description>
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      <description>The Tribunal allowed the appeals, setting aside the duty demand, confiscation of goods, redemption fine, and penalties imposed on the manufacturer. The explanations provided by the appellant regarding clerical errors and space constraints were accepted, highlighting the interconnectedness of the two units and the absence of evidence supporting clandestine activities. The appellant was granted consequential benefits as per the law.</description>
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