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2001 (8) TMI 741 - CEGAT, CHENNAIExtract: .......b-contractor M/s. Syed Hussain and Sons is the manufacturer and hence the proceedings against the appellant is required to be set aside and we order accordingly. The appeal is allowed. The other questions raised do not require a finding as we have held that the proceedings against the appellant is not maintainable as they are not the manufacturers.
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