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    <title>2018 (1) TMI 529 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the processes undertaken by M/s. Acer India Pvt. Ltd. and M/s. Supreme Cables constituted manufacture under Section 2 (f) (iii) of the Central Excise Act. While duty liability was upheld, penalties under Section 11 AC were set aside due to compliance with requirements and refunds received. Confiscation of goods and redemption fines were revoked. The judgment partially allowed both appeals, considering the appellants&#039; actions in good faith.</description>
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      <description>The Tribunal held that the processes undertaken by M/s. Acer India Pvt. Ltd. and M/s. Supreme Cables constituted manufacture under Section 2 (f) (iii) of the Central Excise Act. While duty liability was upheld, penalties under Section 11 AC were set aside due to compliance with requirements and refunds received. Confiscation of goods and redemption fines were revoked. The judgment partially allowed both appeals, considering the appellants&#039; actions in good faith.</description>
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