2004 (7) TMI 431

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Full Text of the Document

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....espondent. [Order per : S.S. Kang, Member (J)]. -  Heard both sides. 2. The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that fixation of the duty paid mirror on MDF Board amounts to manufacture. 3. The contention of the applicant is that they are receiving duty paid mirrors and fixing these ....