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    <title>2011 (7) TMI 854 - CALCUTTA HIGH COURT</title>
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    <description>The High Court dismissed the appeal, upholding the Tribunal&#039;s decisions on the extension of the limitation period under Section 11A of the Central Excise Act, the validity of the demand for the period 2000-01 to 2003-04, the interpretation of &quot;manufacturing process,&quot; and the clubbing of clearances without issuing show cause notices. The Court found no substantial question of law involved in the issues raised, leading to the summary dismissal of the appeal.</description>
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      <description>The High Court dismissed the appeal, upholding the Tribunal&#039;s decisions on the extension of the limitation period under Section 11A of the Central Excise Act, the validity of the demand for the period 2000-01 to 2003-04, the interpretation of &quot;manufacturing process,&quot; and the clubbing of clearances without issuing show cause notices. The Court found no substantial question of law involved in the issues raised, leading to the summary dismissal of the appeal.</description>
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