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2005 (4) TMI 445 - AT - Central ExciseExtract: .......re is correct. By denying him the deduction at one place one has to allow the assessee to deduct more in another place. We are therefore of the opinion that revenue neutrality exists in this exercise. We follow the ratio laid down by the Supreme Court in the case cited supra and set aside the demand and penalty. (Operative part pronounced in Court)
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