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2010 (3) TMI 964 - CESTAT NEW DELHIExtract: .......dence has been relied upon. It is also seen that no investigation has been conducted at the end of the consignee. 8. In view of the above, I do not find any reason to interfere with the finding of the Commissioner (Appeals) that the Department has failed to prove that the impugned scrap were of foreign origin. 9. The appeal is, therefore, rejected.
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