2011 (1) TMI 511

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....J.]. - The question that arises for consideration in this appeal is, whether the assessee is entitled to exemption from payment of excise duty in respect of Sweetmeats manufactured by them. In other words, the question involved is, whether goods manufactured by the assessee in the first instance is excisable or not and even if it is excisable, whether they are exempted from paying the tax by vi....