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2002 (8) TMI 759 - CEGAT, NEW DELHIExtract: .......se arrived at in the order of the original authority. The appellants have not indicated the duty element separately in their invoices which is mandatory under Section 12A. The appellants have therefore failed to rebut the statutory presumption held against them under Section 12B. We find no merit in this appeal and the same is accordingly rejected.
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