2001 (6) TMI 95

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..... 619-1620/2001/WZB-CI - Dated:- 14-6-2001 - Shri J.H. Joglekar, Member (T) [Order]. - When the stay application was called out, the applicants were not present. The issue being very small, the .....

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..... ods. To my mind there is no justification for making such interpretation. Storage of the final product is also an ancillary and auxiliary process and would amount to "manufacture" in terms of Section .....

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