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1984 (4) TMI 283 - CEGAT NEW DELHIExtract: .......rs who purchased the base yarn from the market or the processors who simply texturised such yarn could not be called upon to prove the duty paid character of the base yarn and to pay the base stage duty if they could not give such proof. Accordingly, we set aside the impugned demand and allow this appeal with consequential relief to the appellants.
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