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2004 (4) TMI 473

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....for the Respondent. [Order]. - The appeal is directed against the orders of the Commissioner (Appeals) whereby duty demand of Rs. 2,81,404/- on the ground of mis-utilisation of Modvat credit has been confirmed, besides a penalty of equivalent amount has been confirmed. The wrong utilisation pertains to the period from 22-2-94 to 24-5-94, whereas the demand was raised on 2-6-98, much beyond t....