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    <title>2006 (6) TMI 338 - CESTAT, MUMBAI</title>
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    <description>The Tribunal, comprising Ms. Jyoti Balasundaram and Dr. Chittaranjan Satapathy, found that certain processes did not amount to manufacture. The applicants were directed to deposit Rs. 1 lakh towards duty within four weeks to waive the pre-deposit of the remaining duty and penalty. Failure to comply would result in the vacation of stay and dismissal of the appeal. The judgment emphasized the significance of timely compliance with duty obligations and the necessity of providing adequate evidence to substantiate claims related to duty rates and clearances of goods.</description>
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    <pubDate>Thu, 22 Jun 2006 00:00:00 +0530</pubDate>
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      <title>2006 (6) TMI 338 - CESTAT, MUMBAI</title>
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      <description>The Tribunal, comprising Ms. Jyoti Balasundaram and Dr. Chittaranjan Satapathy, found that certain processes did not amount to manufacture. The applicants were directed to deposit Rs. 1 lakh towards duty within four weeks to waive the pre-deposit of the remaining duty and penalty. Failure to comply would result in the vacation of stay and dismissal of the appeal. The judgment emphasized the significance of timely compliance with duty obligations and the necessity of providing adequate evidence to substantiate claims related to duty rates and clearances of goods.</description>
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