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    <title>2014 (7) TMI 227 - CESTAT KOLKATA</title>
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    <description>The Tribunal granted relief to the Appellants by waiving the pre-deposit and staying further proceedings. It held that the process undertaken by the Assessee did not amount to manufacture under the Central Excise Act, following precedents from higher courts and tribunals. The Appeals were filed against the Adjudication Order confirming the demand of excise duty, interest, and penalty, with the Tribunal ultimately ruling in favor of the Appellants.</description>
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      <description>The Tribunal granted relief to the Appellants by waiving the pre-deposit and staying further proceedings. It held that the process undertaken by the Assessee did not amount to manufacture under the Central Excise Act, following precedents from higher courts and tribunals. The Appeals were filed against the Adjudication Order confirming the demand of excise duty, interest, and penalty, with the Tribunal ultimately ruling in favor of the Appellants.</description>
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