2003 (12) TMI 475

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..... Heard the ld. DR. The appeal of the Revenue is directed against the order of the Commissioner (Appeals), who through his impugned order remanded the matter to the adjudicating authority to determine as to who the manufacturer is and then confirm duty against that person. The goods have been seized from the trader, who is obviously not the manufacturer. The Revenue appeal relying on the judgment o .....

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