2002 (3) TMI 857

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....ave made a prayer for decision of the case on merits. Accordingly, I have heard Shri A.K. Pandit, ld. JDR, for the Revenue and have gone through the impugned orders. 2. The appellants availed the Modvat credit of "Special Additional Duty of Customs" paid by them on the imported inputs on 21-12-99. They were issued Show Cause Notice on 2-2-2000 for reversal of the said amount. The said amount....