2008 (7) TMI 176

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...., for the Respondent. [Order per: P.G. Chacko, Member (J)]. - In this appeal of the Revenue, the short question to be considered is whether the activities undertaken by the respondents in their Sholayar factory on the tea brought into that factory from their sister units during the period of dispute (after 1-3-1999) amounted to manufacture for the purpose of levy of duty of excise and cess. The g....