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1981 (9) TMI 290 - CGOVT - Central ExciseExtract: .......n a perusal of the records of the case, Government find that what was seized was roasted coffee and the onus of proving that it had been made out of non-duty paid raw coffee was on the Department and this onus has not been discharged by the Department. Government accordingly set aside the impugned order in appeal and allow the revision application.
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