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    <title>2001 (5) TMI 520 - CEGAT, CHENNAI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s decision confirming duty demands and penalty imposition, remanding the case for reconsideration. The Tribunal found errors in applying notifications and the corrigendum, emphasizing the need to assess the correct notifications and the time bar issue. The appellants&#039; argument that their activity did not constitute manufacturing was upheld, leading to a comprehensive reevaluation of all aspects by the Commissioner, including the penalty imposition and manufacturing classification.</description>
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