2005 (9) TMI 502

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..... rd both sides. 2. The issue involved in the appeal is that whether re-assembling or re-making of the old capacitors/control panels after dismantling amounts to process of manufacture and liable to excise duty? 3. I have gone through the case record. The observations made by the Commissioner of Central Excise Customs (Appeals), Pune, in appeal 4 and 5 basing on the relevant case are well reas .....

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