2015 (3) TMI 383

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....r, the authorities below have confirmed the demand of duty of Rs. 1,32,320.00 and have imposed personal penalty of Rs. 25,000/- on the appellants. The above amount of duty has been confirmed against the appellants in terms of the provisions of Rule 57CC inasmuch as the appellants availed modvat credit in respect of the inputs used in the manufacture of dutiable as well as exempted product. Shri S.....