2008 (10) TMI 551

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.... Manish Mohan, SDR, for the Respondent. [Order]. - This is an appeal against the demand of interest and imposition of penalty in respect of credit taken by the appellant on the capital goods which was not utilized by them. As per the appellant's contention, they have brought some capital goods during the year 2003-04 and instead of taking 50% credit in the said financial year they by mistake....