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    <title>2016 (9) TMI 425 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the excise duty liability on the appellant for manufacturing isolated soya protein, deeming it a new product emerging from the process. The challenge to the time bar under Section 11A was dismissed as the appellant suppressed material facts about other units, rendering them ineligible for exemption.</description>
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      <description>The Tribunal upheld the excise duty liability on the appellant for manufacturing isolated soya protein, deeming it a new product emerging from the process. The challenge to the time bar under Section 11A was dismissed as the appellant suppressed material facts about other units, rendering them ineligible for exemption.</description>
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