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1999 (2) TMI 191 - CEGAT, NEW DELHIExtract: .......d of placing the burden on the department to prove their case it places the burden on the party to prove the reverse. Accordingly, we are of the view that department has not been able to prove its case beyond reasonable doubt or even on the basis of preponderance of probability. Hence, we set aside the impugned order and allow all the four appeals.
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