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2009 (6) TMI 820 - CESTAT, KOLKATAExtract: .......d and the signature of grower on the challans did not tally with the signature on payment receipts. As the onus is on the appellants to show that the conditions of Notification are fulfilled and the appellants failed to do so, therefore, we find no infirmity in the impugned order. The appeal is dismissed. (Dictated and pronounced in the open Court)
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