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1990 (8) TMI 172 - HC - Central ExciseExtract: .......be the stage of confiscation of goods, whether it would be in the hands of the petitioners or in the hands of the actual manufacturer. However, in any case the petitioners cannot be treated as manufacturers and, therefore, the show cause notice issued against them is liable to be quashed and accordingly quashed. There shall be no order as to costs.
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