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1979 (7) TMI 89 - CGOVT - Central ExciseExtract: .......tion should inter alia be taken against the manufacturer concerned. That link is clearly missing in this case and as such the onus of proof is on the Department and not on the petitioners. 3. In view of the foregoing, Government of India set aside the order-in-appeal and allow the Revision Application with consequential benefits to the petitioners.
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