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    <title>1988 (5) TMI 221 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case involving M/s. Hindustan Everest Tools to determine whether they were the actual manufacturers of shackle plates, crucial for establishing liability for excise duty. The decision emphasized the necessity of clarity and evidence in determining excise duty obligations, setting aside previous orders for further investigation into the manufacturing status of the appellants.</description>
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    <pubDate>Wed, 11 May 1988 00:00:00 +0530</pubDate>
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      <title>1988 (5) TMI 221 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=73973</link>
      <description>The Tribunal remanded the case involving M/s. Hindustan Everest Tools to determine whether they were the actual manufacturers of shackle plates, crucial for establishing liability for excise duty. The decision emphasized the necessity of clarity and evidence in determining excise duty obligations, setting aside previous orders for further investigation into the manufacturing status of the appellants.</description>
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      <pubDate>Wed, 11 May 1988 00:00:00 +0530</pubDate>
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