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    <title>1988 (12) TMI 255 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the decision that the Madhya Pradesh State Industries Corporation (MPSIC) should be considered the manufacturer, and all clearances from its units should be aggregated for the exemption limit calculation under Notification No. 141/79. The appeal was dismissed as lacking merit, and the revised duty demand, excluding the time-barred period, was upheld.</description>
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