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2004 (8) TMI 172 - CESTAT, NEW DELHIExtract: .......e manufacturer, who in the present case is the above named Company, as and when duty liability is sought to be enforced against that company by the Revenue. 6. In view of the above discussion, the impugned order is set aside against the appellants and the appeal of the appellants is allowed, with consequential relief, if any permissible as per law.
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