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1997 (9) TMI 345 - CEGAT, CALCUTTAExtract: .......y have to prove the goods being duty paid on the basis of other collateral evidence as available in the hands of the appellant. I, therefore, remand the matter to the original authority for fresh adjudication in the light of the evidence to be adduced by the appellant to prove duty paid character of the said goods. Appeal is thus allowed by remand.
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