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2002 (9) TMI 148 - AT - Central ExciseExtract: .......ent case, we are concerned with the demand for a period from July, 1997 to August, 2000. Under these circumstances, the appellant s contentions are only to be accepted. No demand can be raised against appellant under Section 11D as it is not the manufacturer of the concerned goods. In the result we set aside the impugned order and allow the appeal.
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