2012 (12) TMI 986

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....e following substantial questions of law : "(i)     Whether the Tribunal is correct in holding that the peripheral process, such as deflashing, checking the goods with vernier, inspection of Goods, checking the hardness, are manufacturing process, as required under Rule 57F(2) [Rule 57F(3)] of Central Excise Rules, 1944? and (ii)      Whether the ....