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    <title>2012 (11) TMI 964 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal allowed the appeal by remanding the case to the original authority for re-examination. The Tribunal set aside the order demanding interest on the differential duty paid by a footwear manufacturing company due to an increase in MRP on past clearances. It also directed a re-evaluation of whether the alteration of MRP constituted manufacture under the Excise Act, emphasizing the need for further examination and consideration of various factors, including duty liability and registration requirements for the depot.</description>
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