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    <title>2019 (3) TMI 1492 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the orders against the appellants, ruling that the investigation lacked concrete evidence and was based on assumptions. It recognized the manufacturing activities of the appellants in J&amp;amp;K and upheld their entitlement to exemption under Notification No. 56/2002-CE. Consequently, the demands for duty and penalties, as well as the denial of Cenvat credit, were deemed unsustainable. The appeals were allowed, granting consequential relief to the appellants.</description>
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      <title>2019 (3) TMI 1492 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=377471</link>
      <description>The Tribunal set aside the orders against the appellants, ruling that the investigation lacked concrete evidence and was based on assumptions. It recognized the manufacturing activities of the appellants in J&amp;amp;K and upheld their entitlement to exemption under Notification No. 56/2002-CE. Consequently, the demands for duty and penalties, as well as the denial of Cenvat credit, were deemed unsustainable. The appeals were allowed, granting consequential relief to the appellants.</description>
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