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2008 (7) TMI 176 - CESTAT, CHENNAIUnpacked tea brought from sister units u/r 173H for packing, on payment of duty - whether the impugned activities amount to manufacture - It is not the case of the appellant that packaged tea was a different excisable commodity after 1-3-1999 - It is a clear finding in the order of the appellate Commissioner that, from 1-3-1999, packaged tea was not a separate excisable commodity - This finding has not been challenged in the present appeal – hence revenue appeal is liable to be dismissed
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