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1992 (10) TMI 188 - CEGAT, NEW DELHI
Extract:
.......he Evaporator J Plant by the appellants does not amount to manufacture of excisable goods under the Central Excise Tariff (b) the demand of duty is barred by limitation (c) penalty is set aside. 11. In the result we set aside the impugned order and allow the appeal with consequential relief to the appellants. The cross-objection accordingly abates.