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1999 (1) TMI 153 - AT - Central ExciseExtract: ....... no ground to fasten duty on the appellants. Therefore the Collector rsquo s reasoning that contractor is not the manufacturer is required to be over-ruled in view of the Apex Court judgments and the Tribunal rsquo s judgments noted above. In that view of the matter, the appeal succeeds both on merit and on time bar and hence the Appeal is allowed.
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