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2009 (10) TMI 760 - CESTAT NEW DELHIExtract: ....... dispute regarding payment of appropriate duty by the manufacturer of inputs, the Revenue can proceed against the said manufacturer. The said decision stands upheld by the Hon rsquo ble High Court of Punjab and Haryana High Court. 7. In view of the above, I do not find any merits in the appeal by the Department. Accordingly, the appeal is rejected.
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