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1997 (5) TMI 306 - CEGAT, CALCUTTAExtract: ......., namely whether excisable goods herein should be presumed to be duty paid, since Revenue rsquo s appeal fails on our aforesaid finding. Hence Revenue rsquo s appeal is rejected. 4.3 emsp As the respondent had obtained complete relief at the lower appellate level, Cross Objection filed by him are not maintainable. Hence these are dismissed as such.
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