2015 (11) TMI 254

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..... the ground of delay and merits. The appeal was filed by assessee against the decision of High Court [2011 (9) TMI 968 - PATNA HIGH COURT]; wherein High court held that department was able to discharg .....

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..... band goods from his person on 20.8.2000. He made different statements at different stages of the proceedings. His defence that it was purchased from Dhan Cholia Sons, Delhi, has been found to be false .....

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