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1986 (11) TMI 278 - CEGAT, NEW DELHIExtract: ....... which the relief is now granted, were actually produced prior to 28-2-1982 and were cleared during the disputed period. For this purpose, the Collector (Appeals) may give a reasonable opportunity to the appellants to prove the facts about the date of production of the goods for which they sought clearance. The appeal is disposed of in these terms.
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