2008 (9) TMI 16

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....the examination of the process undertaken by the assessee in the manufacture of a given product. Despite our saying so, repeatedly, the Department is not insisting on examining the process. This is one more such case. In the present case, the investigation revealed that the respondent-assessee, M/s. Shanmugananda Soapnut Works, was engaged in the manufacture of Shikakai powder by crushing shige....