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2003 (6) TMI 305 - CESTAT, MUMBAIExtract: .......ding duty on PSF on the appellant who is not a manufacturer of raw material is wrong in law. We make it clear that the department is at liberty to proceed to enforce the bond if any furnished by the appellant in accordance with law if so advised. 6. emsp Hence the impugned order is set aside and the appeals stands allowed with consequential relief.
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