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2006 (9) TMI 316 - AT - Central ExciseExtract: .......ade tax on the scrap and waste of stainless steel removed from the sister concern. Keeping in mind, the rum over of the company, as pleaded before us, and this plea of revenue neutrality, we would set aside the penalty of Rs. 50,000/-, as arrived at under Rule 173Q. 7. emsp The appeal is thus allowed partially, in above terms. (Pronounced in Court)
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