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2015 (10) TMI 1974

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....Technical Member For the Petitioner : Mr. N. Anand Adv For the Respondent : Mr. N. Jagadish, A.R. ORDER Per : ARCHANA WADHWA Revenue by entertaining a view that the activity of slitting and cutting HT/CR coils into HR/CR strips does not amount of manufacture as held by the Honble High Court of Delhi in the case of UOI Vs Faridabad iron and Steel Traders Association [2005 (181)ELT A ....