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2003 (12) TMI 224 - AT - Central ExciseExtract: .......cipients in terms of the bond or not. In the event the duty amount on the impugned goods is not paid by the recipients, the original authority will be free to proceed against the respondents for recovery of the same in terms of the legal provisions enabling recovery of the duty from the manufacturer. As such, the appeal is allowed by way of remand.
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