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2005 (12) TMI 424 - CESTAT, NEW DELHIExtract: .......s a hired labourer is not sustainable, hence set aside. As M/s. T. Bava, Contractor is the manufacturer of the goods in question, therefore, the demands from the present appellants are not sustainable, hence set aside. Therefore, when going into the other issues, the demand and consequential penalties are also set aside and the appeals are allowed.
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