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2008 (10) TMI 243 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHExtract: .......owever, be said that in the present case, the product was not leviable or that the department had not discharged the burden leviability. The said burden can be held to have been discharged from attendant circumstances and inferences from facts on record. In absence of finding being shown to be perverse, no substantial question arises. 8. Dismissed.
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