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2005 (2) TMI 260 - AT - Central ExciseExtract: .......ed in a backward region and not required to be deposited with the State Treasury due to incentive scheme and such amounts not being considered as Income are also not considered in the grounds to be taken in this appeal. In this view of the matter we find no merits in the Revenues appeal. The same is required to be dismissed. 3. Ordered accordingly.
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