2007 (7) TMI 151

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..... thin the meaning of ‘manufacture’ under law – Sec 11D have no application in case of appellant as he is not required to pay excise duty in respect of wire produced by them – Demand is unsustainable - .....

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..... ssed by the authorities below, the demand has been made against the appellants under Section 11D of the Central Excise Act, 1944. Since Section 11D applies to only such persons who are liable to pay E .....

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