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2000 (11) TMI 174 - CEGAT, NEW DELHIExtract: .......his finding of facts is challenged by the Revenue but Revenue has not produced any evidence in support of their contention. 7. In view of the provisions of Rule 57H(7) of the Central Excise Rules and in absence of any evidence contradictory the finding of fact arrived at Commissioner (Appeals), I find no merit in the appeal. The appeal is rejected.
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