2006 (4) TMI 310

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....e Respondent. [Order per : K.K. Agarwal, Member (T)]. - The appellants in this case manufacture sugar in larger grain from sugar in small granule. Their activity of converting sugar from small to larger grain was considered as manufacturing activity and they were charged sugar cess in respect of sugar manufactured by them. 2. The learned advocate for the appellants submits that since they....