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2000 (3) TMI 884 - CEGAT, MUMBAIExtract: .......n the notice with sufficient evidence which lay upon the department has not been discharged. 5. emsp The decision of this Tribunal in Grasim Industries v. CCE - 1999 (112) E.L.T. 492 (T) 1999 (80) ECR 191 and many others follow the same line of reasoning as we have given in the preceding paragraphs. 6. emsp Appeal allowed. Impugned order set aside.
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