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1997 (12) TMI 441 - AT - Central ExciseExtract: .......t it includes the value of software and printer in the assessable value of computers. The appeal relates also to penalty of Rs. 5,000/- imposed on the Appellant. Considering the value involved, the penalty is reduced to Rs. 500/-. The appeal is allowed in part. 5. emsp The order impugned in Appeal No. 5297/93 is set aside and the appeal is allowed.
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