2002 (12) TMI 152

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....filed this appeal against the order-in-appeal whereby  the Commissioner  (Appeals) held as under : "The appellants have also point that the adjudicating authority brushed aside their submission that during the relevant year, process of reeling/rewinding was not amounting to manufacture as no chapter note to this regard was in force. It is seen that only during the year 1995-96, a chapte....