2013 (12) TMI 581

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....f pre-deposit of an amount of Rs.2,44,769/-, interest thereof and an amount of penalty of Rs.5,000/- imposed by the adjudicating authority and upheld by the first appellate authority. 2. The above said amounts have been confirmed by the adjudicating authority on the ground that the appellant has availed cenvat credit of the CVD paid on the machines which were re-imported without any provision o....