2009 (5) TMI 827

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....ER In terms of the impugned order, the appellants are required to pre-deposit the following sums. (i) Input credit alleged to have been taken irregularly Rs. 12,52,481/-including Education Cess; (ii) Interest under Section 11AB; and (iii) Penalty under Rule 15 of Cenvat Credit Rules - Rs. 4,25,000/-. 2. We heard both sides. 3. The appellants sell gases which are manufactured by them. They pa....