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2005 (1) TMI 460 - AT - Central ExciseExtract: .......r of the goods are Appellants No. 2 the question of demanding any duty from Appellants No. 1 does not arise as duty is leviable on the act of manufacture and duty is payable by a manufacturer and not hired labour. In view of this fact the impugned Order is bad in law and as such is set aside and both the appeals filed by the Appellants are allowed.
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