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1992 (8) TMI 202 - AT - Central ExciseExtract: .......cture. In all his impugned orders, the Collector (Appeals) has held that the said process does not amount to manufacture within the meaning of Section 2(f). Thus, following the ratio of the said orders passed by this Tribunal, we uphold all the impugned orders and dismiss all the present appeals with consequential relief to the respondents, if any.
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