2003 (10) TMI 491

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.... for the Appellant. Shri V. Sridharan, Advocate, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  Appeal No. E/2206/97 has been filed by the Department against order-in-appeal No. GS/167/B-III/07 dtd. 24-6-1997. In the said order-in-appeal, the Commissioner (Appeals) has directed the Assistant Commissioner to re-examine the refund claim and consider the same if otherwis....

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....d under Rule 173L even if the same does not amount to manufacture. They further contend that if the processes do not amount to manufacture, then duty cannot be collected the second time. They also cite the following case laws in support of their claim :- (1)        Rubber Inds. (India) v. Collector of C. Ex. Bombay-I - 1996 (83) E.L.T. 116 (Tribunal) (2)&nb....