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2011 (9) TMI 1122 - HC - Central ExciseExtract: ....... it cannot be said that there were no materials before the revenue to take deterrent action against the assessee. The issue raised by the appellant was rightly decided against them. We do not find any reason to take a different view in the matter. 22. In the result, the writ appeal is dismissed. Consequently, the connected Mps are closed. No costs.
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