2009 (7) TMI 1030

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.... the Respondent. ORDER As per facts on record, the appellant during the year 2003-2004, availed 100% credit of duty paid on the capital goods received by them, instead of availing 50%. The said excess credit so availed by them was utilised by them and was subsequently reversed on 1-4-05. The dispute in the present appeal as regards demand of interest of Rs. 42,377/-. The said interest stand ....