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2016 (12) TMI 901 - CESTAT ALLAHABADDemand - Interest - Penalty - Rule 3 (5A) of CCR, 2004 read with Section 11 A of the Act - Period of limitation - Held that: - plant and machinery in question has been held for more than 10 years and as such under Rule 3(5) are entitled to 100% depreciation of the credit taken, if any - no case of suppression or contumaciously conduct is made out against the respondent-assessee - appeal dismissed - decided against Revenue.
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