2007 (7) TMI 488

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....a, DR, for the Respondent. [Order]. - The appellants filed this appeal against the impugned order whereby demand of Rs. 3,00,360/- after denying deemed credit and penalty of Rs. 75,000/- was imposed. 2. The only contention of appellant is regarding imposition of penalty. The contention is that appellant wrongly availed the deemed credit in respect of bed sheets as inputs and paid dut....