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2006 (9) TMI 480

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..... : T.V. Sairam, Member (J)]. The applicant is challenging the order of the Commissioner (Appeals). In the order in original, the learned Assistant Commissioner has held that the insurance claim made by the applicant in respect of the value of damaged gear box from an insurance company as the sale proceeds becomes chargeable to Central Excise duty alongwith interest and penalty. The learned Co .....

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