2005 (8) TMI 427

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....llant. Shri J.H. Motwani, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The Commissioner (Appeals), vide his impugned order has allowed the appeal on the ground that the appellants are receiving oxygen gas through pipeline and filling the said oxygen gas into cylinders. The activity undertaken by the appellants does not amount to manufacture within the meaning ....