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2001 (11) TMI 117 - AT - Central ExciseExtract: .......pellants, the appeal, should, nonetheless, have been allowed. In the present matter Revenue has not led any evidence to prove that the impugned product is not Phenol formaldehyde Resins but is other phenolic resins . Accordingly the onus cast upon the Revenue has not been discharged. We, therefore, set aside the impugned Order and allow the appeal.
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