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2000 (5) TMI 551 - CEGAT, CHENNAIExtract: .......n other than manufacturer. The appeal considered by the said final order was from M/s. Velathal Spinning Mills (P) Ltd., who are registered manufacturers under the Act and therefore the sub-clause (e) would not apply to the facts of this case at all. Therefore, I find that the reference application is totally misplaced in law and same is rejected .
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