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2006 (12) TMI 207 - CESTAT, NEW DELHIExtract: .......e ground that manufacturer of inputs has not paid appropriate duty. If there is any dispute regarding payment of appropriate duty with the manufacturer, the Revenue can proceed against the manufacturer. Under these circumstances, I find no merit in the appeal and the same is dismissed. (Order dictated and pronounced in the Open Court on 29-12-2006)
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