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2001 (9) TMI 128 - CEGAT, MUMBAIExtract: .......o the redemption of the goods and perhaps the requirement of only the manufacturer having to discharge the burden of duties could have been overcome. In the absence of any such machinery there is no legal liability on a trader to pay the duty short paid by the process job worker. The Commissioner (Appeals) order sustains. 9.The appeal is dismissed.
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