2007 (1) TMI 63

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....al goods, namely; Desk Vibrating Screen without reversal of the duty. The credit amount was reversed in May, 1993 i.e., prior to show cause notice was issued for interest and penalty. The proceedings were dropped by the Dy. Commissioner, the Revenue preferred an appeal before the Commissioner (Appeals), who held that the payment of duty prior to the issue of show cause notice was not sufficient to....