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    <description>The appeal by the revenue was rejected as the Commissioner (Appeals) dropped proceedings for the period before the new manufacturer started activities, after the respondents surrendered their license and registration certificate under the compounded levy scheme.</description>
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      <description>The appeal by the revenue was rejected as the Commissioner (Appeals) dropped proceedings for the period before the new manufacturer started activities, after the respondents surrendered their license and registration certificate under the compounded levy scheme.</description>
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