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2008 (5) TMI 526 - CESTAT, NEW DELHIExtract: .......ducted from the employees/workers of the appellant in this regard. In these circumstances, we find that the demand on the basis that the income shown in the balance sheet is under lsquo other receipts rsquo is in respect of the goods manufactured by the appellant is not sustainable hence set aside. The appeals are allowed. (Pronounced on 27-5-2008)
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