TMI Blog2018 (5) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... the conclusion that the appellant is not been able to justify that the revised income tax return so filed and that amount of Central Excise duty was deducted from the depreciation when the revised refund claim filed - the specific query was raised by the Bench as to whether CA certificate indicating that Central Excise duty has been reduced form the depreciation claim, it was not answered sat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is the case of the appellant that they had filed revised returns with the Income tax authorities, after cancelling the entry for the amount of Central Excise duty involved in the capital goods, while it is case of Revenue that it has not been properly justified. I find that both the lower authorities have come to the conclusion that the appellant is not been able to justify that the revise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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