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    <title>2010 (11) TMI 812 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeals, confirming the demand of excise duty, interest, and penalties imposed by the Commissioner, Meerut. It upheld that the activities constituted &quot;manufacture,&quot; the Commissioner had jurisdiction, the extended limitation period was justified due to material facts suppression, and penalties were rightly imposed. The issues of abatement of duty and entitlement to Cenvat credit were left open for future consideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=209483</link>
      <description>The Tribunal dismissed the appeals, confirming the demand of excise duty, interest, and penalties imposed by the Commissioner, Meerut. It upheld that the activities constituted &quot;manufacture,&quot; the Commissioner had jurisdiction, the extended limitation period was justified due to material facts suppression, and penalties were rightly imposed. The issues of abatement of duty and entitlement to Cenvat credit were left open for future consideration.</description>
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