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2004 (4) TMI 509 - AT - Central ExciseExtract: .......taining the credit accounts, to correct an entry made in the books. Such reversal entry when effected by an assessee, cannot be impugned. 5. emsp In view of the finding, we find no merits in the present order impugned before us, and we cannot upheld the same. The said order is therefore to be set aside and this appeal allowed. (Pronounced in Court)
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