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1989 (9) TMI 260 - CEGAT, MADRASExtract: .......te in this context that it is not the case of the Department in the show cause notice that the inputs are clearly recognisable as non-duty paid. On the other hand the lower appellate authority has entered a finding in the impugned order that all other conditions are satisfied. In the result the impugned order is set aside and the appeal is allowed.
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