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2006 (12) TMI 349 - AT - Central ExciseExtract: .......sion in holding that the Cess has not been passed on to the buyer. The Chartered Accountant cannot give an incorrect or false certificate, as such issuance of certificate will have penal consequences. It has evidential value and it has to be accepted. There is no merit in this appeal and the same is rejected. (Pronounced and dictated in open Court)
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