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2008 (11) TMI 547 - AT - Central ExciseDemand - Limitation - Cenvat/Modvat - Held that: - There is no dispute about excess payment and non-recovery of the same from their buyer. As such, I am of the view that no mala fide can be attributed to the appellant, in which case issuance of show cause notice in 2006 for the credit availed in 2001 has to be held as barred by limitation - appeal allowed.
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