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2008 (8) TMI 72 - CESTAT AHMEDABADAppellant undertake the activity of Epoxy coating on steel bars supplied by clients – “production” of goods not amounting to “manufacture” hence covered under Business Auxiliary Services, hence tax is payable – revenue is already aware of impugned activities under Central Excise – therefore allegation of suppression or intent to evade tax, is not sustainable – penalty not sustainable – matter remanded for requantification of demand allowing cum-tax benefit and credit
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