201Second, and in response to JCB Service's claim that the fine imposed is disproportionate, particularly compared with those imposed under the same procedure on undertakings such as Volkswagen AG and Opel Nederland BV (Commission Decisions 98/273/EC of 28 January 1998 relating to a proceeding under Article [81] of the EC Treaty (Case IV/35.733 — VW) (OJ 1998 L 124, p. 60) and 2001/146/EC of 20 September 2000 relating to a proceeding under Article 81 of the EC Treaty (Case COMP/36.653 — Opel) (OJ 2001 L 59, p. 1)), the Court stated, in paragraph 187 of the judgment under appeal, that regardless of the comparisons the Commission found useful in setting the amount of the fine imposed on JCB Service, such matters could only give an indication, since the facts of the cases, such as markets, products, the undertakings and periods concerned, were not the same.
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