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2006 (1) TMI 391 - CESTAT, MUMBAIExtract: .......aterial shall not amount to manufacture. We therefore hold that in the light of the Board circular read with the judgments relied upon by the applicants, prima facie case for waiver has been made out. Accordingly, we waive the pre-deposit of the duty and penalties and stay recovery thereof pending these appeals. (Operative part pronounced in Court)
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