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    <title>2015 (3) TMI 254 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellants, staying the recovery of the Central Excise Duty demand, interest, and penalty during the appeal process. The case centered on whether loose parts from the supplier constituted manufacture, with the appellants arguing compliance with the agreement terms for packed goods with MRP. The Tribunal raised doubts about the admissibility and value of the Central Excise officer&#039;s report as evidence, ultimately supporting the appellants&#039; contention that the loose parts received were in compliance with the agreement terms.</description>
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      <link>https://www.taxtmi.com/caselaws?id=257318</link>
      <description>The Tribunal found in favor of the appellants, staying the recovery of the Central Excise Duty demand, interest, and penalty during the appeal process. The case centered on whether loose parts from the supplier constituted manufacture, with the appellants arguing compliance with the agreement terms for packed goods with MRP. The Tribunal raised doubts about the admissibility and value of the Central Excise officer&#039;s report as evidence, ultimately supporting the appellants&#039; contention that the loose parts received were in compliance with the agreement terms.</description>
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