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    <title>2015 (5) TMI 336 - CESTAT NEW DELHI</title>
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    <description>The Tribunal clarified that duty under the Central Excise Act is to be paid by the manufacturer or producer of goods, not by depots receiving and selling them. Relying on legal precedents, the Tribunal ruled in favor of the appellants, setting aside the demand for duty payment and allowing the appeal with consequential relief.</description>
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