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2002 (9) TMI 200 - AT - Central ExciseExtract: .......ntion about the repacking. When we are looking into the activity of manufacture, all the ingredients in a strict way have to be brought out in the show cause notice and met in the impugned order. Without the proper exercise being undertaken, the authority cannot levy duty. In view of the above, I agree with the order proposed by my learned brother.
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