TMI Blog2024 (12) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... d by CESTAT that 'the activity undertaken by the appellant does not amount to manufacture' - HELD THAT:- There are no reason to interfere with the impugned order passed by the Customs, Excise Service Tax Appellate Tribunal, Chandigarh. The Civil Appeals are, accordingly, dismissed. - HON'BLE MR. JUSTICE J. B. PARDIWALA And HON'BLE MR. JUSTICE MANMOHAN For the Appellant : Mr. N. V ..... X X X X Extracts X X X X X X X X Extracts X X X X
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