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2001 (3) TMI 938 - AT - Central ExciseExtract: .......ommissioner shall reconsider the issue relating to includability of depreciation for bottles and rent. The rest of the demand is confirmed. The case is remitted back to the Commissioner for re-consideration of the above mentioned two items and recomputation of the demand. The quantum of penalty shall also be re-considered in the remand proceedings.
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