2013 (5) TMI 186

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....ya (AR) JUDGEMENT Per: H. K. Thakur: 1. This is an appeal filed by the appellants in which deemed credit taken by the appellants is proposed to be disallowed along with interest and imposition of penalty on the grounds that merchant manufacture for whom the goods were manufactured has exported goods by forging documents. 2. Heard both the sides. 3. The ld. Counsel on behalf of the a....