2004 (3) TMI 617

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....Ranjan Kumar, Advocate, for the Respondent. [Order]. - Heard both sides. 2. Revenue filed this appeal against the order-in-appeal whereby the refund filed by the respondent under Rule 173L of Central Excise Rules was allowed. The contention of the Revenue that no re-processing amounting to manufacture undertaken by the appellant on the duty paid goods received in the factory. 3.&e....