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2020 (2) TMI 306 - HC - Central ExciseLiability of excise duty - job-workers for manufacture of goods - HELD THAT:- The distinction between a manufacturer and an agent of the manufacturer and the liability to pay excise duty has not been investigated - the impugned order of the tribunal is set aside and it is directed it to rehear and redetermine the issue upon hearing the parties and by passing a reasoned order, preferably within four months of communication of this order - appeal allowed by way of remand.
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