2003 (8) TMI 286

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....The Revenue Challenges the order of the Commissioner (Appeals) who has set aside the duty demand of Rs. 63,022/- confirmed against the respondents herein from whose commercial premises 3707 cut pieces of processed man-made fabrics were seized on 19-12-96 as not being covered by the duty paying documents for reason that the respondents were not the manufacturer of the goods in question. 2. I ....