2009 (8) TMI 245

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.... Khan, SDR, for the Respondent. [Order]. - Heard both sides. 2. Appellant filed this Appeal against the impugned order whereby the credit of Rs. 33,850/- (Rupees Thirty Three Thousand Eight Hundred and Fifty Only) was denied and penalty was imposed on the ground that the Appellant availed credit in respect of duty paid on adhesive tapes which are used in respect of the exempted goods. 3. ....

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.... premises. Hence denial of credit is not sustainable. It is also submitted that this fact was mentioned in the reply to the show cause notice specifically and no investigation was conducted at the end of principal. Hence the demand is not sustainable. 4. Contention of Revenue is that the evidence now relied upon by the Appellant is not before the lower Authority therefore there is no finding in....