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2008 (5) TMI 491 - AT - Indian LawsExtract: ....... Notice is sustainable under law. 10. emsp Since both the points canvassed by the ld. Counsel for the Appellant failed, we are, therefore, of the view that the Appellants are manufacturing textile and as such liable to pay cess under Section 5A of the Act. As such, we find no merit in the Appeal and hence dismiss the Appeal, however, without costs.
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