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2001 (7) TMI 408 - AT - Central ExciseExtract: .......above findings of the original authority. In terms of the provision of Section 12B, there is rebuttable presumption against an assessee that the duty of excise paid by him has been passed on to the buyer, which the appellants in this case have failed to rebut. Consequently I find no force in the present appeal and the same is accordingly dismissed.
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