2004 (6) TMI 374

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....ant. Shri S. Bhatnagar, JDR, for the Respondent. [Order]. - Heard. The duty amount involved is of Rs. 4,98,826/- and penalty of Rs. 10,000/- which has been confirmed against the appellants by denying them Modvat credit on the inputs on the ground that it was not taken within a reasonable time. But from the record it is evident that the inputs were received by the appellants in 1993 and th....