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2000 (5) TMI 751 - CEGAT, KOLKATAExtract: .......ing non-production of evidence on their part. Onus to prove that the duty burden has not been passed on to their customer is upon the assessee. As such without going into reasons for such non-production, we hold that the appellants do not have a case on merits inasmuch as they have failed to produce such evidence. Accordingly, we reject the appeal.
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