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2003 (6) TMI 277 - CESTAT, MUMBAIExtract: .......present in it and do not result in emergence of a new product with distinct name, character and use and therefore did not amount to manufacture. That being the case, we do not propose to go into the classification of the product. 6. emsp There was therefore no justification for imposition of penalty on the assessee or on its partners and employees.
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