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2008 (2) TMI 702 - CESTAT, BANGALOREExtract: .......passed on to the buyers. There is a statutory presumption that duty burden has been passed on to the buyer. The burden is on the appellant to prove the contrary. In these circumstances, the impugned order is legal and proper. There is no reason for me to interfere with the same. Hence, I reject these appeals. (Pronounced and dictated in open Court)
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