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2000 (11) TMI 396

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....lant. Shri S.K. Das, DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The Commissioner of Central Excise has confirmed the demand of duty of Rs. 48,08,428/- and imposed a penalty of Rs. 5 lakhs on the applicants. The demand represents depreciation allegedly claimed in excess by the applicants. 2. Issue to be determined prima facie is the date of comme....

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