2008 (9) TMI 703

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..... the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. The revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) set aside the demand. The respondents are cutting coils into sheets on job work basis. The case of the revenue is that the process undertaken by the appellant amounts to manufacture, therefore, they are liable to pay duty. .....

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