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    <title>2018 (6) TMI 242 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants, finding that their activities did not amount to manufacture and that they were denied principles of natural justice by not being provided with the investigation report and an opportunity to defend themselves. The appeal was allowed, overturning the original decision that held the appellants liable to pay Central Excise duty, education cess, interest, and a penalty for their activities related to tower clocks.</description>
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      <description>The Tribunal ruled in favor of the appellants, finding that their activities did not amount to manufacture and that they were denied principles of natural justice by not being provided with the investigation report and an opportunity to defend themselves. The appeal was allowed, overturning the original decision that held the appellants liable to pay Central Excise duty, education cess, interest, and a penalty for their activities related to tower clocks.</description>
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