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2005 (4) TMI 367 - CESTAT, CHENNAIExtract: .......incompatible with his own finding on the question as to who manufactured the digesters. Such a demand of duty on a party who admittedly did not manufacture the digesters cannot be sustained. In the result, the impugned order is set aside and this appeal is allowed, with consequential relief to the appellants. (Dictated and pronounced in open Court)
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