2005 (8) TMI 423

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....Shri S. Bhatnagar, JDR, for the Respondent. [Order] - Heard both sides. 2. In this case, the Commissioner (Appeals) held as under :- "I have carefully gone through the records of the case and submission made by the appellant. It is clearly evident that the respondent had paid duty twice i.e. once through Cenvat credit wrongly at the time of discharging of duty liability and once t....