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2004 (9) TMI 529 - CESTAT, MUMBAIExtract: ....... under Annexure V were supplied from M/s. Mahavir Castings Ltd. the demand has been rightly dropped as unsustainable, as the demand was raised purely on presumption. 7. emsp In the light of the above discussions, we are of the view that the Commissioner rsquo s order brooks no interference and accordingly, we uphold the same and reject the appeals.
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