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2011 (8) TMI 429 - AT - Central ExciseManufacture - job work - making cuffs and collars from the cloth supplied by the principal manufacturer. - Whether the assessee has the right to raise the contention that 'their activity does not amount to manufacture or not at this stage or not.' - Held that:- assessee did not raise this contention before the adjudicating authority and neither was raised in the show-cause notice - it would be in the interest of justice to send back the matter to the original adjudicating authority to consider the issue afresh
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