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2007 (1) TMI 317 - CESTAT, MUMBAIExtract: .......s good in this case also and therefore without going into the question as to who is the real manufacturer and actual manufacturer, we set aside the impugned order on the ground that, going by the case of the department, since Novartis is held to be the manufacturer, duty demand cannot be confirmed against the assessee. Both the appeals are allowed.
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