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2017 (4) TMI 850 - HC - Central ExciseMaintainability of appeal - Appellant has failed to submit the income tax assessment order to substantiate that the depreciation claimed on the capital goods was reversed. In absence of evidence, the matter not being possible to conclude, appeal is rejected accordingly - Held that: - It is not disputed by Ms.Hemalatha, who appears for the Revenue, that such evidence was placed before the Tribunal. Therefore, both the counsels are agreed that the impugned Judgment and order of the Tribunal needs to be set aside so a decision on merits can be rendered in the matter - appeal maintained - Tribunal to decide the appeal of the appellant/assesse on merits.
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