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    <title>1992 (8) TMI 203 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal granted the appellants&#039; stay petitions unconditionally, waiving the pre-deposit and stay of recovery of duty and penalties amounting to Rs.19,69,854.00. The Tribunal found the issue of whether fabrication constituted manufacturing activity and if erection occurred on-site to be highly disputable and complex, deciding in favor of the appellants due to the financial stakes and complexity involved. An expedited hearing was scheduled for 27-11-1992.</description>
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      <link>https://www.taxtmi.com/caselaws?id=82747</link>
      <description>The Tribunal granted the appellants&#039; stay petitions unconditionally, waiving the pre-deposit and stay of recovery of duty and penalties amounting to Rs.19,69,854.00. The Tribunal found the issue of whether fabrication constituted manufacturing activity and if erection occurred on-site to be highly disputable and complex, deciding in favor of the appellants due to the financial stakes and complexity involved. An expedited hearing was scheduled for 27-11-1992.</description>
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