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    <title>2003 (2) TMI 142 - CEGAT, MUMBAI</title>
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    <description>The Tribunal remanded the appeals for quantitative co-relation concerning the manufacturer, M/s. Poonam Drums Containers Pvt. Ltd., waiving pre-deposit and penalties. Penalties imposed on dealers were set aside pending the outcome of the co-relation exercise. The judgment emphasized the importance of establishing a clear quantitative co-relation between input materials and final products to determine liability for penalties.</description>
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      <description>The Tribunal remanded the appeals for quantitative co-relation concerning the manufacturer, M/s. Poonam Drums Containers Pvt. Ltd., waiving pre-deposit and penalties. Penalties imposed on dealers were set aside pending the outcome of the co-relation exercise. The judgment emphasized the importance of establishing a clear quantitative co-relation between input materials and final products to determine liability for penalties.</description>
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