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2007 (3) TMI 622 - AT - Central ExciseExtract: .......valuation issue, is upheld and the same is to be adjusted against pre-deposit made. The penalty imposed is set aside. The cross-objection filed by the Revenue stands disposed off. The appellants will be entitled to consequential relief in the circumstances of the case. The appeals are thus allowed partly. (Dictated and pronounced in the open Court)
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