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2008 (2) TMI 333 - AT - Central ExciseAssembling of cooling tower amounts to manufacture – merely because premises in question does not have sufficient electricity facility, it cannot be said that the activities do not amount to manufacture – appellant was under the impression that the mere act of assembling goods did not amount to manufacture - non-payment of duty at the relevant time was bona fide - entire duty paid on past clearances on resalising the implications of the activities – penalty set aside
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