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    <title>2004 (3) TMI 307 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal found that the Commissioner failed to follow directions in a previous order, leading to the setting aside of the impugned order. The work carried out by the appellant was deemed not subject to Central Excise Duty based on legal precedents. Consequently, the duty demand and penalties imposed were set aside, relieving the appellant from the financial burden. The Tribunal&#039;s decision was based on a thorough analysis of legal precedents and relevant case law, ultimately ruling in favor of the appellant.</description>
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      <description>The Tribunal found that the Commissioner failed to follow directions in a previous order, leading to the setting aside of the impugned order. The work carried out by the appellant was deemed not subject to Central Excise Duty based on legal precedents. Consequently, the duty demand and penalties imposed were set aside, relieving the appellant from the financial burden. The Tribunal&#039;s decision was based on a thorough analysis of legal precedents and relevant case law, ultimately ruling in favor of the appellant.</description>
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