2006 (5) TMI 327

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.... Shri S.N. Prasad, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The applicant filed this application for waiver of pre-deposit of duty of Rs. 50,45,263/-. The revenue confirmed the demand after denying the credit on the ground that processes undertaken by the appellant does not amount to manufacture. Therefore, the applicants are not entitled for t....