M/s. Ahuluwallia Contracts India Ltd. Versus CCE, Delhi-III - Central Excise - CESTAT NEW DELHI - Tri - Activity amounting to manufacture or not - Manufacture of Aluminium door and window frames Held that - The appellants were undertaking the identical activities at Noida also and no demand stands raised by the excise authorities at Noida till date - This fact itself can be considered to be sufficient for the appellant to entertain a reasonable belief that the activity undertaken by them does ................................... Central Excise - Case Laws
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