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2005 (10) TMI 470 - CESTAT MUMBAIExtract: .......the buyers. In these circumstances, the legal presumption goes against the appellants. He also submits that on merits also the case is against the appellants. 3. emsp In these circumstances, I do not find any reasons to interfere with the orders of the lower authorities. The appeal filed by the appellant is therefore, dismissed. (Dictated in Court)
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