2004 (5) TMI 348

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....The appeal from the appellants is directed against the order of the Commissioner (Appeals), whereby their appeal against the order passed by the Additional Commissioner was rejected. Consequently demand of duty of Rs. 32,115/- and penalty of equivalent amount has been confirmed against the appellants. 2. The allegation is that the appellants had cleared inputs (on which credit was taken) val....

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....ceedings do not relate to recovery of duty, to attract the provisions of Section 11AC. 4. I have considered the various submissions. It is an admitted fact that the appellants took excess credit than what was due. There was no disclosure of this fact to the departmental authorities and only on going through the debit notes, the fact of taking of excess credit has come to notice. If the appel....