2007 (7) TMI 151

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E/ESM-406/2005 - A-1514/KOL/2007
Central Excise
Activity of manufacturing wire out of wire rod not comes within the meaning of ‘manufacture’ under law – Sec 11D have no application in case .....

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..... required to pay Excise duty. I find that under the orders passed by the authorities below, the demand has been made against the appellants under Section 11D of the Central Excise Act, 1944. Since Sect .....

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