2005 (4) TMI 496

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....dent. [Order]. -  Heard Shri B.N. Chattopadhyay, ld. Consultant for the appellants and Shri K.K. Sanyal, ld. JDR for the Revenue. 2Ld. Consultant submits that the petitioner is a dealer and the charge is on the appellant that the appellant being a dealer passed on the duty to the manufacturer of the final products who would be using such inputs. Therefore, he submits that the appellant is ....