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2006 (2) TMI 371 - CESTAT, BANGALOREExtract: .......of decatizing, hence, the Commissioner has proceeded beyond the terms of the Show Cause Notice. In terms of the cited judgments, mere process of calendering does not amount to process of manufacture. The appeal is required to be allowed on this ground only. Therefore, we allow the appeal on this ground alone. (Pronounced and dictated in open Court)
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