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2000 (4) TMI 365 - CEGAT, NEW DELHIExtract: .......ollowing the earlier decision held that such activity would not amount to manufacture. In view of the above decisions of the Tribunal, prima facie, we find balance of convenience in favour of the appellants. Therefore, the stay applications are allowed unconditionally. Registry is directed to list the appeals for hearing dated 18-7-2000. No notice.
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