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    <title>2022 (9) TMI 388 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeals filed by the appellant, holding that the process of obtaining Crumbed Rubber Powder does not amount to manufacture for the purpose of levying Central Excise duty. The Tribunal implied that the demands raised through Show Cause Notices were time-barred, and the orders for recovery of interest and imposition of penalty were not sustainable due to the primary issue being decided in favor of the appellant.</description>
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      <description>The Tribunal allowed the appeals filed by the appellant, holding that the process of obtaining Crumbed Rubber Powder does not amount to manufacture for the purpose of levying Central Excise duty. The Tribunal implied that the demands raised through Show Cause Notices were time-barred, and the orders for recovery of interest and imposition of penalty were not sustainable due to the primary issue being decided in favor of the appellant.</description>
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