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2005 (6) TMI 91 - AT - Central ExciseExtract: ....... the Central Excise Rules and depreciation of capital goods value under the Income-tax Act. The Tribunal found that the said ground was non-existent and, accordingly, the penalty imposed on the assessee was vacated. 6. In the result, the impugned order imposing penalty is set aside and this appeal is allowed. (Dictated and pronounced in open Court)
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