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2006 (9) TMI 201 - HIGH COURT OF GUJARAT AT AHMEDABADClandestine manufacture and removal - Evidence - Burden of proof - HELD THAT:- Whether proper duty has been paid after production or not, is basically a question of fact. Nothing has been shown that the finding is perverse. From the discussion it cannot be said that the finding of the Tribunal is perverse. No substantial question of law does arise. The appeal stands dismissed.
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