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1994 (7) TMI 170 - AT - Central ExciseExtract: ....... this charge also falls to the ground. Therefore, we are of the view that the Department has not discharged the burden of proof of removal of non-duty paid goods by the appellants. Accoordingly, we extend the benefit of doubt to the appellant, set aside the impugned order and allow the appeal with consequential relief, if any, due to the appellant.
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