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2013 (9) TMI 59 - CESTAT NEW DELHIRefund of duty - Whether mixing of reddish pan masala with fresh pan masala will amount to remade, refined or recondition in the context of Rule 173-L of Central Excise Rules, 1944, and whether it will amount to manufacture under Chapter Note 7 of Chapter 21 of Central Excise Tariff Act, 1985 - Asstt. Commissioner granted refund - Held that:- Following decision of COMMISSIONER OF CENTRAL EXCISE, KANPUR Versus KOTHARI PRODUCTS (P) LTD.[2007 (8) TMI 279 - HIGH COURT ALLAHABAD], it does not amount to manufacture - there is no reason to seek reference on the questions of law - Decided against Revenue.
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