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2004 (3) TMI 452 - CESTAT, NEW DELHIExtract: .......ling soap stock. In view of this the Appellants have not succeeded in establishing the compliance with the condition specified in Notification No. 28/64. The onus of proof is on the Appellants that they had complied with the condition of the Notification. They have not successfully discharged their onus of proof. We, therefore, reject their appeal.
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