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2004 (3) TMI 454 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEALExtract: ....... the department. The raw material supplier has been treated as manufacturer by the department which is against the established Central Excise law. On this count also, the proceedings are not sustainable. Hence, I pass the following order ORDER The appeal filed by the appellants is allowed with consequential relief. The impugned order, is set aside.
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