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    <title>2014 (9) TMI 476 - Madras High Court</title>
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    <description>The Civil Miscellaneous Appeal was dismissed, affirming the decisions of the Commissioner (Appeals) and CESTAT. The Court found no suppression of facts to evade duty, determining that the respondent had paid excess duty. The appeal raised significant legal questions but was decided in favor of the respondent, upholding the concurrent orders and denying interference. The dispute over duty payment, suppression of facts, SSI benefits interpretation, and &#039;manufacturer&#039; concept application to multiple units of a single entity was settled in favor of the respondent.</description>
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    <pubDate>Tue, 05 Nov 2013 00:00:00 +0530</pubDate>
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      <title>2014 (9) TMI 476 - Madras High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=251450</link>
      <description>The Civil Miscellaneous Appeal was dismissed, affirming the decisions of the Commissioner (Appeals) and CESTAT. The Court found no suppression of facts to evade duty, determining that the respondent had paid excess duty. The appeal raised significant legal questions but was decided in favor of the respondent, upholding the concurrent orders and denying interference. The dispute over duty payment, suppression of facts, SSI benefits interpretation, and &#039;manufacturer&#039; concept application to multiple units of a single entity was settled in favor of the respondent.</description>
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      <pubDate>Tue, 05 Nov 2013 00:00:00 +0530</pubDate>
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