1981 (9) TMI 290

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..... [Order per : Shri D.N. Mehta, Addl. Secy.]. - Government have considered the submissions made in the revision application and have examined the records of the case. 2. This is a case in which .....

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..... by a manufacturer. Furthermore, on a perusal of the records of the case, Government find that what was seized was roasted coffee and the onus of proving that it had been made out of non-duty paid r .....

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