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2007 (9) TMI 198 - CESTAT, BANGALOREOn the basis of recovery of one letter dated 5-8-99 sent by Metal Masters duty demand and penalty thereon have been confirmed - clearance without payment of duty - letter has not been fully examined - letter refers to sending of inputs as noted therein i.e. the quantity of Copper Pipes and Tubes for the straightening purpose - activity of straightening does not result any manufacture, hence no duty is liable to be paid thereon - no other evidence to corroborate the charges - demand set aside
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