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2018 (5) TMI 288 - AT - Central ExciseLevy of duty - quantity of open well pumps - appellants argued that quantity of open well pumps, which were not manufactured by them but got it manufactured from some other manufacturer - Held that: - this issue has not been argued by the appellant that these goods were not manufactured by them but got it manufactured at another unit by using their brand name. Therefore, for ascertaining the correctness of the facts, we remand the matter to ascertain that whether these goods are traded or otherwise as claimed - appeal allowed by way of remand.
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