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1997 (10) TMI 261 - CEGAT, NEW DELHIExtract: .......roker. In these circumstances, following the ratio of the orders cited supra, I hold that the Department has not discharged the burden of proving that the ball bearings in question were imported in violation of the law, set aside the impugned order and allow the appeal with consequential relief, if any due, to the appellants in accordance with law.
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