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1988 (8) TMI 246 - AT - Central ExciseExtract: .......one by the appellants but much more. Sterling Foods (supra) also does not help the appellants because what the appellants did is much more than something like the scaling of fish. The activities undertaken by the appellants clearly amount to manufacture. 13. We, therefore, find no reason to interfere with the impugned orders. We dismiss the appeal.
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