2004 (5) TMI 391

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....e Appellant. Shri B.R. Jagadish, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  For the purpose of hearing this appeal appellant is required to pre-deposit duty amount of Rs. 5,13,118/- which has been levied under Section 11D of the Central Excise Act. The findings of the Commissioner is recorded in Para 12 of the Order which is as follows :- "12. I....

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....y during this period, the appellants utilised the lapsed Modvat credit. On going through the sale invoices issued by the appellants during this period, it is seen that the appellants have collected duty far in excess of Rs. 750 per MT. On an average, they have in their invoices collected duty at the rate of Rs. 1435 per MT from their customers. Since on dismissal of the writ petition, the appellan....