2002 (8) TMI 741

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....ppellant. Shri T.K. Kar, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - We have heard Shri Ashoke Kr. Bhattacharjee, ld. Advocate for the appellant and Shri T.K. Kar, ld. SDR for the Revenue. We note that the main dispute in this case was whether burning of coal in the boiler in the factory constitute a process of manufacture or not and whether cinder produced is excisa....