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2007 (12) TMI 396 - CESTAT, AHMEDABADExtract: .......e not identified. The duty liability is only on the manufacturer-processor as rightly held by the Commissioner (Appeals). Therefore, the appeals by the department which seek to restore the order of the Original Authority confirming duty on these respondents have no merits. 6. emsp Appeals are, therefore, rejected. (Dictated and pronounced in Court)
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