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2000 (6) TMI 475

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....ellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The present appeal is against the Order passed by the Commissioner of Central Excise, Patna. Vide the impugned Order, the Commissioner has confirmed demand of duties against M/s. Triveni Engineering Works Ltd., by holding that assembly of T.A. Set at site amounts to manufacture. Apart from, p....