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    <title>2015 (10) TMI 1198 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellant&#039;s activity of installing signaling systems did not amount to the manufacture of excisable goods, as no excisable goods emerged on-site. Similar show cause notices in other jurisdictions had been dropped, indicating the non-manufacturing nature of the activity. The Tribunal found the duty demand time-barred and waived the pre-deposit requirement for duty, interest, and penalty, staying the recovery for the appeal hearing.</description>
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      <description>The Tribunal held that the appellant&#039;s activity of installing signaling systems did not amount to the manufacture of excisable goods, as no excisable goods emerged on-site. Similar show cause notices in other jurisdictions had been dropped, indicating the non-manufacturing nature of the activity. The Tribunal found the duty demand time-barred and waived the pre-deposit requirement for duty, interest, and penalty, staying the recovery for the appeal hearing.</description>
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