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2001 (5) TMI 473 - AT - CustomsExtract: .......rging the burden cast upon him. Not setting out the statutory presumption embedded in Section 123 in the show cause notice does not affect the Order as held by the Tribunal in the case of N. Palaniswamy v. CCE., Coimbatore, 1987 (29) E.L.T. 267 (T). I accordingly find no reason to interfere with the impugned order and, therefore, reject the appeal.
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