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1997 (11) TMI 168 - CEGAT, NEW DELHIExtract: ....... namely the processor is the manufacturer in terms of the Section 2(f) of the Central Excises and Salt Act, 1944 and not the merchant manufacturer. Therefore no proceedings in which duty has been confirmed from the merchant manufacturer can sustain. We, therefore, allow this appeal, set aside the impugned order and direct appropriate relief if any.
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