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2005 (7) TMI 228 - AT - Central ExciseExtract: .......dy found that there is evidence of depreciation claim of Rs. 42,863/- having been withdrawn by the appellants under the Income tax Act. Having regard to this fact, I am inclined to reduce the penalty on the appellants to Rs. 40,000/-. The appeal is disposed of in these terms. (Operative portion of the order was pronounced in open Court on 8-7-2005)
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