2009 (7) TMI 1069

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....ispensing with the condition of pre-deposit of duty of Rs. 93,234/- and penalty of identical amount, I proceed to decide the appeal itself, inasmuch as I find that the demand is barred by limitation. 2. The appellants opted for small scale exemption notification No. 8/2003-C.E., dated 1-4-2003. They had Modvat credit of above amount lying in their credit account, which was carried forward by them....

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.... above show cause notice makes it clear that said objection was raised by the department on the scrutiny of the records maintained by the appellant. Returns indicating such availment of credit were duly filed with the department. It is also seen that their jurisdictional superintendent objected to availment of such credit vide his letter dated 30-4-05 and 21-10-05. As such, it is very clear that t....