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1997 (6) TMI 183 - AT - Central ExciseExtract: .......lved the interpretation of the definition of capital goods under Rule 57Q and no mala fidies can be attributed to the respondents in this regard. I, therefore, uphold the order of the learned lower authority so far as the setting aside of the order of penalty is concerned. 8. emsp The appeal of the revenus is, therefore, allowed in the above terms.
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