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2000 (12) TMI 453 - AT - Central ExciseExtract: .......hus, we find that M/s. Gautam Metal Industries were not manufacturer and since they were not manufacturer, therefore, no duty can be demanded from them nor can any penalty be imposed on them. In this view of the matter, impugned order No. 4/99, dated 9-3-1999 is set aside and the appeals are allowed with consequential relief in accordance with law.
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