2007 (1) TMI 448

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....rder]. - I have heard both sides on the appeal against the order of the Commissioner of Central Excise (Appeals), Nagpur upholding the duty demand of Rs. 2,63,243/- representing credit of SED utilized towards payment of Central Excise duty on final products and imposing penalty of Rs. 50,000/-. The duty has been confirmed as a result of holding that the appellants were not entitled to availment ....