2008 (3) TMI 192

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....V.K. Agarwal, DR, for the Respondent. [Order]. - Heard both sides. Misc. application is for extension of the stay order. As the appeal is listed for hearing, therefore, the Misc. application is dismissed as infructuous. 2. The appellant filed this appeal against the impugned order whereby benefit of credit was disallowed and penalty was imposed on the ground that manufacturer has wrongly cle....

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.... that the inputs cannot be reassessed to duty at recipient end. The appellant relied upon the decision of Hon'ble Supreme Court in the case of Sarvesh Refractories (P) Ltd. v. CCE reported in 2007 (218) E.L.T. 488. 5. The contention of the Revenue is the manufacturer who is supplier of inputs wrongly paid duty at the time clearance of the goods payable terms of Sl. No. 3 of the table whereas ac....