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2003 (12) TMI 374 - AT - Central ExciseExtract: .......e duty was separately paid by the respondents. This evidence was produced by the respondents before the adjudicating authority. 5. emsp In view of the factual position that the Excise duty was paid on the capital goods by the respondents and is not the part of the lease agreement, we find no infirmity in the impugned order. The appeal is dismissed.
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