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2008 (4) TMI 589 - CESTAT, NEW DELHIExtract: .......manufactured by them. The goods were seized from M/s. Shivam Enterprises, the job worker. As the job worker is the manufacturer of impugned goods, which were confiscated, therefore, no infirmity in the impugned order, whereby the penalty imposed on the present respondent is set aside. The appeal is dismissed. (Dictated and pronounced in open court)
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