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1994 (7) TMI 148 - AT - Central ExciseExtract: .......se for resolution in both the cases. The Tribunal had examined the issue as reproduced above and had come to different findings. I have analysed both the decisions and have come to the conclusion that the department had proved that the goods were clearly recognisable as non-duty paid. I, accordingly, uphold the impugned order and reject the appeal.
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