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    <title>2014 (3) TMI 270 - CESTAT MUMBAI</title>
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    <description>The Tribunal found that the appellant&#039;s activity did not amount to manufacture but could potentially be eligible for exemption under Notification No. 8/2005-ST. The case was remanded back to the adjudicating authority for further consideration on the applicability of the exemption, directing specific findings on the matter. Consequently, the appeal was allowed through remand, and the stay application was disposed of.</description>
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      <description>The Tribunal found that the appellant&#039;s activity did not amount to manufacture but could potentially be eligible for exemption under Notification No. 8/2005-ST. The case was remanded back to the adjudicating authority for further consideration on the applicability of the exemption, directing specific findings on the matter. Consequently, the appeal was allowed through remand, and the stay application was disposed of.</description>
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