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1984 (4) TMI 303 - AT - Central ExciseExtract: .......the manufacturer, do not survive for consideration. 12. As a result of foregoing discussion, we set aside the three orders No. 201-203 (27A)82/Collr. 63/82, dated 7-8-1982, No. 229(27A)82/Collr. 71/82, dated 13-9-1982 and 240 (27A)82/Collr. 69/82, dated 13-9-1982) passed by the Collector of Central Excise, Calcutta and allow the three appeals.
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