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1998 (1) TMI 120 - AT - Central ExciseExtract: .......hat any of these exceptions are attracted in the case of impugned goods. In such a situation, therefore, the burden of establishing duty paid character cannot be passed on the appellants. 8. emsp In the result, for the reasons mentioned hereinbefore and the case law cited by the ld. Consultant, we set aside the impugned order and allow the appeals.
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