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2004 (4) TMI 150 - AT - Central ExciseExtract: ....... decision in case of P.T.C. Industries Ltd. (supra), we find that there is revenue neutrality in this case. Commissioner has not given any evidence that the failure on the part of the appellants was with an intention to evade the payment of duty. We do not find any merit in the order of the Commissioner which is set aside and the appeal is allowed.
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