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    <title>2012 (12) TMI 343 - CESTAT, NEW DELHI</title>
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    <description>The tribunal ruled in favor of the department, upholding the duty demand and penalties imposed on the partnership concern for activities classified as &quot;manufacture&quot; under the Central Excise Act, 1944. The tribunal supported the application of the extended period due to the lack of disclosure by the concern. Specific directives were issued for payment, eligibility for Cenvat credit, and compliance deadlines, with the requirement for further pre-deposit waived upon timely payment, ensuring a balanced approach in resolving the legal dispute.</description>
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      <description>The tribunal ruled in favor of the department, upholding the duty demand and penalties imposed on the partnership concern for activities classified as &quot;manufacture&quot; under the Central Excise Act, 1944. The tribunal supported the application of the extended period due to the lack of disclosure by the concern. Specific directives were issued for payment, eligibility for Cenvat credit, and compliance deadlines, with the requirement for further pre-deposit waived upon timely payment, ensuring a balanced approach in resolving the legal dispute.</description>
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