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2002 (11) TMI 120 - HIGH COURT OF JUDICATURE AT BOMBAYExtract: ....... of these observations the contentions of the petitioner that the record was a rough record and could not be relied upon cannot be accepted. 6. No interference in the concurrent findings recorded by the forums below on the point of recovery of deficit excise duty is called for at the hands of this Court and hence the petition is rejected summarily.
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