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    <title>2019 (7) TMI 458 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in the case of M/s Hi Scan Pvt. Ltd. regarding the confirmation of demand and penalty under small scale exemption Notification 8/03-CE for goods manufactured on job work basis. The Tribunal resolved doubts in favor of the appellant, setting aside the demand beyond the normal limitation period and revoking the penalty, partially allowing the appeal. The decision emphasized complexities related to job work arrangements, compliance with notification requirements, jurisdictional issues, and limitations on demand periods in Central Excise matters.</description>
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