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    <title>2018 (6) TMI 1144 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the tinting activity by the appellant constituted manufacture under the Central Excise Act. The demand for the extended period and the penalty imposed on the appellant were deemed sustainable. However, the penalty on the Regional Manager was set aside due to the lack of technical knowledge of Central Excise provisions expected from marketing personnel. The appeals of Berger Paints India Ltd. were dismissed.</description>
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      <description>The Tribunal held that the tinting activity by the appellant constituted manufacture under the Central Excise Act. The demand for the extended period and the penalty imposed on the appellant were deemed sustainable. However, the penalty on the Regional Manager was set aside due to the lack of technical knowledge of Central Excise provisions expected from marketing personnel. The appeals of Berger Paints India Ltd. were dismissed.</description>
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