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    <title>1997 (7) TMI 434 - CEGAT, MADRAS</title>
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    <description>The Tribunal upheld the confiscation of goods for non-entry in the RG 1 register despite being fully manufactured, reducing the redemption fine. The matter was remanded for de novo adjudication to determine if the activities constituted manufacturing, affecting penalty imposition. The Tribunal directed a fresh adjudication to analyze if the appellant&#039;s activities met the criteria for manufacturing and instructed consideration of the limitation defense.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91568</link>
      <description>The Tribunal upheld the confiscation of goods for non-entry in the RG 1 register despite being fully manufactured, reducing the redemption fine. The matter was remanded for de novo adjudication to determine if the activities constituted manufacturing, affecting penalty imposition. The Tribunal directed a fresh adjudication to analyze if the appellant&#039;s activities met the criteria for manufacturing and instructed consideration of the limitation defense.</description>
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