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2008 (2) TMI 168 - CESTAT, NEW DELHIActivities of bottling, packaging and labelling of liquor - whether bottling of liquor amounts to manufacture of liquor or only packaging so as to attract the service tax - activities carried on by the appellant can be dissected in a manner that both excise duty as well as service tax are paid - issue is highly debatable and, therefore, we are of the view that the benefit should go in favour of the appellants and the requirement of pre deposit, therefore, should be dispensed with.
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