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2000 (8) TMI 155 - CEGAT, COURT NO. II, NEW DELHIExtract: .......d further the relevant entries in ledgers maintained by the respondents therein also showed that the duty amount was outstanding from their buyers. 4. The ratio of the Tribunal s decision in the case of Addison and Co. is squarely applicable to the facts of the present case and following the same, we uphold the impugned order and reject the appeal.
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