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1992 (7) TMI 294 - CEGAT, MUMBAIExtract: .......ow a settled law that duly can be demanded only from the manufacturer and the manufacturer in this case is the processing house, as has been held by the Supreme Court in the case of M/s. Ujagar Prints - 1989 (39) E.L.T. 493 (S.C.). In view of the aforesaid discussions, I allow all the three appeals and set aside the order with consequential relief.
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