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2012 (11) TMI 1035 - AT - Central ExcisePayment of SAD - SAD on scoured wool - Availment of Credit - Held that:- appellant has availed the credit in their statutory records maintained by them in the ordinary course of business. Such availment of credit was duly reflected in the returns filed by them. As such the appellant cannot be attributed with any suppression or misstatement of facts especially when the entry against Sl. No. 36 of Notification No. 20/2006 is not covering the goods by clear description. Further, the Customs authorities also accepted SAD paid by the appellant at the time of import of the goods and never questioned the same. In such a scenario, the subsequent issuance of show cause notice proposing to deny the credit without making any reference to the duty admitted paid by the appellant is neither just nor proper - Decided in favour of assessee.
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