2021 (10) TMI 1031

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..... the assessee amounts to manufacture or not? - HELD THAT:- There are no reason to deviate from the finding of fact recorded by the Tribunal, which is consistent with the record of the case. The con .....

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..... en made out and the explanation is satisfactory. Accordingly, delay stands condoned. Consequently, I.A. No. 133617 is allowed. Heard Learned Counsel for the parties. We find no reason to deviate .....

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