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2017 (2) TMI 375 - AT - Central ExciseExemption N/N. 6/2002-CE dated 1-3-2002 - Insulated Wires and Cables - Held that: - it is absolutely clear that under the provision of Consessional Duty Rules, 2000 the recovery of duty shall be made only from the user manufacturer and not by the supplier manufacturer, therefore taking into consideration the provisions of Rule 6 and the obligation of the buyer for execution of the bond, we are of the clear view that if at all exemption is not available duty can be recovered from buyer and not from the supplier - appeal allowed - decided in favor of appellant.
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