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1984 (4) TMI 306 - AT - Central ExciseExtract: .......gs. If the Appellant was not a “manufacturer’-as it should be held-there could be no question of realising any duty in excess of what was determined to be payable by the erroneous Adjudication order-which had, unfortunately, become final-by way Revision thereof. 64. In the result, I am of the view that the Appeal has to be allowed.
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