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    <title>2005 (3) TMI 648 - CESTAT, BANGALORE</title>
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    <description>The Tribunal acknowledged the appellant&#039;s claim for depreciation on the auctioned DG Set as legally justifiable. The matter was remanded to the Original Authority for re-calculation of duty, penalty, and interest based on the depreciation value. The appellants were granted the opportunity to substantiate their claim during the adjudication proceedings, with the Tribunal emphasizing the consideration of the amount already reversed by the appellants in confirming the revised amounts.</description>
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      <description>The Tribunal acknowledged the appellant&#039;s claim for depreciation on the auctioned DG Set as legally justifiable. The matter was remanded to the Original Authority for re-calculation of duty, penalty, and interest based on the depreciation value. The appellants were granted the opportunity to substantiate their claim during the adjudication proceedings, with the Tribunal emphasizing the consideration of the amount already reversed by the appellants in confirming the revised amounts.</description>
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