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1993 (4) TMI 167 - CEGAT, NEW DELHIExtract: .......he process of manufacture and placed supportive and corroborative evidence. There is also no finding on the various pleas raised by the appellants. In view of all these circumstances, the appellants are entitled to get the benefit of doubt and therefore, impugned order is set aside by allowing the appeal. Thus appellants succeed in all the appeals.
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