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    <title>1986 (10) TMI 153 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal dismissed the appeal of the appellants regarding the central excise duty demand on scientific and Industrial Instruments. The Tribunal determined that the appellants were considered manufacturers under the Central Excises and Salt Act, 1944, based on their involvement in the manufacturing process and branding of the instruments. Additionally, the Tribunal found that the show cause notice was not time-barred due to the suppression of information by the appellants regarding the manufacturing process and duty payment evasion.</description>
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    <pubDate>Fri, 17 Oct 1986 00:00:00 +0530</pubDate>
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      <title>1986 (10) TMI 153 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=72598</link>
      <description>The Appellate Tribunal dismissed the appeal of the appellants regarding the central excise duty demand on scientific and Industrial Instruments. The Tribunal determined that the appellants were considered manufacturers under the Central Excises and Salt Act, 1944, based on their involvement in the manufacturing process and branding of the instruments. Additionally, the Tribunal found that the show cause notice was not time-barred due to the suppression of information by the appellants regarding the manufacturing process and duty payment evasion.</description>
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      <pubDate>Fri, 17 Oct 1986 00:00:00 +0530</pubDate>
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