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1998 (9) TMI 366 - CEGAT, NEW DELHIExtract: .......fered duty. The appellants have also not been able to show any material before us to controvert the findings of the authorities below in-as-much as they have not been able to produce any evidence as to the duty paying nature of the goods claimed to have been duty paid. 8. emsp In the result, we find no merits in the appeal and the same is rejected.
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