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2011 (6) TMI 641 - CESTAT, MUMBAIJob work activity - appellant paid serivce tax on such activity - revenue demanded duty of excise considering the same as amounting to manufacture - appellants were in belief that their activity does not amount to manufacture and they have paid Service Tax on the job charges recovered by them form the principal manufacturer which have been accepted by the department - Held that:- legal aspect of the case whether the appellants are covered under SSI exemption Notification No. 8/03 or not has not been examined by the adjudicating authority, which needs examination, matter remanded to the original adjudicating authority, stay application are disposed of
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