1998 (12) TMI 133

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..... this case a duty demand of Rs. 16,610/- and a penalty of Rs. 5,000/- has been confirmed against the appellant on the ground that he was repacking biris from bulk to retail pack, which by virtue of Note 2 to Chapter 24 of the Schedule to the CETA, 1985, amounts to manufacture. 2. The appellant has asked for decision on merits; hence we heard the learned DR and pass our order. 3. We find that th .....

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