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    <title>2015 (2) TMI 182 - CESTAT NEW DELHI</title>
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    <description>The Tribunal determined that the appellant&#039;s activity constituted manufacturing, subjecting the finished goods to excise duty. The physical examination revealed a distinct transformation of raw material into marketable finished goods under Chapter 84. Despite complexities in interpreting the law, the penalty was waived due to technical examination challenges. The appeal was partly allowed based on excise duty liability findings and the penalty waiver.</description>
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      <description>The Tribunal determined that the appellant&#039;s activity constituted manufacturing, subjecting the finished goods to excise duty. The physical examination revealed a distinct transformation of raw material into marketable finished goods under Chapter 84. Despite complexities in interpreting the law, the penalty was waived due to technical examination challenges. The appeal was partly allowed based on excise duty liability findings and the penalty waiver.</description>
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