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2002 (4) TMI 535 - AT - Central ExciseExtract: .......urther, we find that when the adjudicating authority, while approving the classification list held that the process in dispute does not amount to manufacture, therefore, not following the procedure as laid down under Chapter X, does not call for any penalty. In view of the above discussion, the impugned order is set aside and the appeal is allowed.
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