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2005 (2) TMI 234 - AT - Central ExciseExtract: .......0. In the light of the above discussion, we hold that there is no mutuality of interest between the manufacturers and the buyer and they cannot be considered as related persons within the meaning of Section 4 of the Central Excise Act, 1944 and hence uphold the impugned order and reject the appeals. The Cross Objections are disposed of accordingly.
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