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2009 (6) TMI 841 - CESTAT, KOLKATAExtract: .......ehalf of the job-workers and that since they are not the manufacturers for the intermediate goods, the duty liability on the same cannot be latched on to them. Consequently, the duty demand and penalty on the Appellants cannot be sustained. Hence, the impugned order is set aside and the Appeal is allowed. (Pronounced and dictated in the open court)
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