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1998 (3) TMI 339 - AT - Central ExciseExtract: ....... This is a rebuttable presumption. Unless the Department is able to show the contrary, the appellants should be held to be eligible for the benefit of Govt. of India Order dated 7-7-1992. 7. emsp In view of the above discussion we allow the appeal and set aside the impugned order with consequential benefits to the appellants in accordance with law.
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