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2009 (5) TMI 681 - AT - Central ExciseExtract: .......ugned order which has set aside the duty demand of Rs. 1,44,052/- and penalty of Rs. 5000/-, and reject the appeal. 3. emsp The cross objection filed by the assessees contending that their activity does not amount to manufacture is allowed in view of our above findings in the Revenue rsquo s appeal. (Order dictated and pronounced in the open Court)
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