2010 (5) TMI 725

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....he Respondent. ORDER None present for the appellants. Shri Sunil Kumar, DR presents for the respondent. With the help of ld. DR, we have perused the records including the orders passed by the lower authorities. 2. The main challenge to the impugned order relates to the finding arrived at by the Commissioner (Appeals) to the effect that "no differential duty is demandable from M/s. VAL i.e....

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....mere fact that he had set aside the order dated 26th November, 2001 was not material for the appellants, in as much as that the appellants had duly discharged their duty burden and that the duty was also collected by the Department and, therefore, the appellants right to claim the modvat credit could not have been held to have extinguished. It is the further contention on behalf of the appellants ....