  We study issues of duality and dual equivalence in non-commutative manifolds.
In particular the question of dual equivalence for the actions of the
non-commutative extensions of the self-dual model (NC-SD) in 3D space-time and
the Maxwell-Chern-Simons model (MCS-SD) is investigate. We show that former
model {\it is not} dual equivalent the non-commutative extension of the
Maxwell-Chern-Simons model, as widely believed, but a to deformed version of it
that is disclosed here. Our results are not restrict to any finite order in the
Seiberg-Witten expansion involving the non-commutative parameter $\theta$.
