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    <title>2016 (9) TMI 580 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal, holding that Gas Conversion Kits manufactured and cleared without payment of duty constituted manufacturing activity and were chargeable to excise duty under the Central Excise Act. The initial ruling by the Commissioner, which held that the kits were not excisable goods, was set aside. The respondent&#039;s non-appearance and failure to comply with pre-deposit orders led to the dismissal of their appeals.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal, holding that Gas Conversion Kits manufactured and cleared without payment of duty constituted manufacturing activity and were chargeable to excise duty under the Central Excise Act. The initial ruling by the Commissioner, which held that the kits were not excisable goods, was set aside. The respondent&#039;s non-appearance and failure to comply with pre-deposit orders led to the dismissal of their appeals.</description>
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