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2003 (6) TMI 466 - CEGAT NEW DELHIExtract: .......sequent to date of clearance of goods, presumption under Section 12-B of Central Excise Act to the effect that incidence of duty has been passed on to the buyer will not be attracted. We find merit in the contention and applying the above ratio, the order impugned cannot be sustained. We therefore, set aside the order impugned and allow the appeal.
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