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2004 (12) TMI 179 - AT - Central ExciseExtract: .......th retrospective effect from 20-9-1991. The Tribunal, therefore, hold that no demand can be raised against the Appellants who is a registered dealer under Section 11D as it is not the manufacturer of the concerned goods. Thus provisions of Section 11D are not attracted in the present matters. Accordingly both the appeals are allowed to this extent.
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