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2003 (7) TMI 132 - AT - Central ExciseExtract: .......manufacturer is not passing on the duty. Nor does it follow therefrom that the manufacturer is absorbing the duty himself. This decision has been applied by the Tribunal in its decision in CCE v. Christine Hoden (I) Pvt. Ltd. (Order No. C-II/144/WZB/2003, dated 9-1-2003 2003 (155) E.L.T. 271 (Tri. - Mumbai) . 9. The appeal is accordingly dismissed.
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