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    <title>2017 (9) TMI 1315 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld duty liability on job work for steel structures and tower components, considering processes undertaken by the appellants as constituting manufacturing. Penalties under Section 11AC were upheld due to the appellants&#039; omission to disclose information, while the penalty under Rule 25 was set aside. The appeal was dismissed, affirming duty liability and penalties under Section 11AC, with the exclusion of the penalty under Rule 25.</description>
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      <title>2017 (9) TMI 1315 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=348558</link>
      <description>The Tribunal upheld duty liability on job work for steel structures and tower components, considering processes undertaken by the appellants as constituting manufacturing. Penalties under Section 11AC were upheld due to the appellants&#039; omission to disclose information, while the penalty under Rule 25 was set aside. The appeal was dismissed, affirming duty liability and penalties under Section 11AC, with the exclusion of the penalty under Rule 25.</description>
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