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2003 (11) TMI 314 - ITAT PATNAExtract: .......T. Act when the seizure and weight of seized sponge iron is questionable? 2. The Ld. 3rd Member has-agreed with the order of the Ld. Accountant Member and held that the addition of Rs. 4,69,380 was justified. 3. Therefore, in accordance with the majority view the issue is decided in favour of the revenue and the appeal of the assessee is dismissed.
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