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    <title>2008 (7) TMI 417 - HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR</title>
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    <description>The Court ruled in favor of the assessee, holding that the duty under Section 3A of the Central Excise Act, 1944 read with Rule 96ZQ of the Rules was levied at the stage when one or more manufacturing processes were completed, without waiting for finishing processes. The Court set aside the impugned orders, quashed the notices issued by the Joint Commissioner, and allowed both appeals.</description>
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      <description>The Court ruled in favor of the assessee, holding that the duty under Section 3A of the Central Excise Act, 1944 read with Rule 96ZQ of the Rules was levied at the stage when one or more manufacturing processes were completed, without waiting for finishing processes. The Court set aside the impugned orders, quashed the notices issued by the Joint Commissioner, and allowed both appeals.</description>
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