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    <description>CESTAT Delhi order dated 27-28 October 2010 (nos. 751-754/2010) in G.T.C. Industries Ltd. addressed undervaluation and MRP, exonerated the company from joint liability and imposed only a penalty; that tribunal decision was confirmed by the Supreme Court on 27 August 2012 (reported 2012 (11) TMI 886).</description>
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