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1980 (2) TMI 288 - HC - Central ExciseExtract: .......result, the ground of challenge of the petitioner-company that it is not the manufacturer but merely the buyer of the goods manufactured by the seller, namely, Cibatul Ltd., is valid and must be accepted. 13. The petition is, therefore, allowed in terms of prayer (a)(i) and (ii) There will be no order as to costs. Rule is made absolute accordingly.
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