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    <title>2008 (2) TMI 292 - CESTAT, CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s findings that the processes undertaken on cotton polyester blended lungi fabrics did not amount to manufacture and were eligible for exemption under Notification No. 253/82. The Revenue&#039;s appeals were dismissed, and the Commissioner&#039;s orders were sustained. Penalties under Section 11AC and Rule 173Q were not imposed.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s findings that the processes undertaken on cotton polyester blended lungi fabrics did not amount to manufacture and were eligible for exemption under Notification No. 253/82. The Revenue&#039;s appeals were dismissed, and the Commissioner&#039;s orders were sustained. Penalties under Section 11AC and Rule 173Q were not imposed.</description>
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