2006 (2) TMI 342

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...., for the Respondent. [Order]. - This appeal arises from OIA No. RK/310/NGP II/2004, dated 26-10-04 passed by the Commissioner of Central Excise (Appeals) Nagpur. Appellants have already taken permission to file an appeal in this bench. The Commissioner (Appeals) has confirmed OIO No. 312/04, dated 31-5-04 passed by the Assistant Commissioner Nagpur II division. The issue lies on a short com....

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....f it by inadvertence which was not available to them was utilized while paying duty. This is a well taken contention. There is no provision to deny the credit eligible to them. The appellants have reversed the ineligible portion of the credit availed by them along with interest amount and paid balance duty through PLA. In these circumstances, there is no logic in the impugned order in confirming d....