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2008 (11) TMI 487 - CESTAT, MUMBAIExtract: .......to pass fresh speaking order on the question whether the appellants were engaged in the manufacture of lubricating oil/re-refined lube oil within the meaning of Section 2(f) of Central Excise Act, and on all other issues connected therewith. Needless to say, the appellants should be given a reasonable opportunity of being heard. (Dictated in Court)
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