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1993 (2) TMI 209 - CEGAT, MADRASExtract: ....... the duty due unless it is shown that the consignor i.e. the manufacturer is bound himself by a bond in this regard. There is no plea from the Revenue that the goods actually moved under the consignor rsquo s bond. In view of the above we hold that there is no merit in the plea of the Revenue and the appeal has to be dismissed. Ordered accordingly.
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