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2002 (5) TMI 358 - AT - Central ExciseExtract: .......he assessee there is no evidence available with the Revenue to support the above allegation. Under these circumstances, we are inclined to accept the contention raised by the appellant that the 7 computers, found in the premises of the assessee are not old computers upgraded by them. We, therefore, set aside the impugned order and allow the appeal.
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