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2003 (3) TMI 372 - CEGAT, NEW DELHIExtract: .......ority for determining with reference to each items in question as to whether the same could be taken to market and sold as such and who is the manufacturer of these goods - the Appellants or the job workers. The Adjudicating Authority will also afford a reasonable opportunity of hearing to the Appellants. The appeal is thus allowed by way of remand
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