2015 (10) TMI 771

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....er For the Petitioner : Mr. Mohd. Yousaf, Addl. Commissioner (AR) For the Respondent : None ORDER Per : ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (A), Revenue has filed the present appeal. We have heard learned Mr. Mohd. Yousaf, Addl. Commissioner (AR). Nobody appeared for the respondent. The respondent had taken the entire 100% credit of duty-paid on capi....

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....tical stand was taken by the department but which failed to find any favour. The above referred order of Hon'ble Cestat clearly implies that once duty liability is discharged before issue of show cause notice the question of deliberate malafide cannot be raised. Cestat also considered change in Section 11AB as a result of amendment on 11.5.2001 but did not accept department's stand. 2. Lea....