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2005 (11) TMI 343 - CESTAT, MUMBAIExtract: ....... would amount to trading activity and cannot, by any stretch of imagination be held to be a manufacturing activity on the part of the appellants so as to ask for duty demand for the second time. Accordingly, we are of the view that the appellants has a good prima facie case in their favour and allow the petition unconditionally. (Dictated in Court)
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