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    <title>Appellant avoids penalty after late filing of 2004-05 Annual Return under Central Excise; no further allegations made.</title>
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    <description>Imposition of penalty - non-filing of Annual Return containing details of inputs for the period 2004-05 - other than the non-filing of return, no other allegation has been made against the appellant. The returns stand filed thereafter. - No penalty - AT</description>
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