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2005 (9) TMI 522 - AT - Central ExciseExtract: .......f the free gifts. 24. emsp We see no merit in the appeals on merits. We however hold that there is merit in the appellants plea that no penalty is called for under Rule 173Q in a case where debatable issues of valuation are included. We accordingly set aside the penalties wherever imposed. The appeals are disposed off in the manner indicated above.
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