2014 (1) TMI 563

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....ppearing on behalf of the Revenue. The respondent seeks adjournment. 2. We have gone through the appeal papers. We find that the issue involved in this case is whether the activity undertaken by the respondent amounts to manufacture or not. In view of this the request for adjournment is declined. 3. The respondents are undertaking the work of Heat treatment on crank shafts supplied by various cu....