2013 (9) TMI 1113

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....vice Tax Appellate Tribunal ("Tribunal"). Although numerous questions of law have been raised in the memorandum of appeal, the appellant is pressing only the following questions for our consideration. (a) Whether in the facts and circumstances of the case the Tribunal was correct in doubting the genuineness of baggage receipt bearing No. 2283, dated 9 April, 1993? (b) Whether in the facts and ....