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2007 (10) TMI 95 - CESTAT, CHENNAIAssessee utilized credit of AED (T&TA) paid on its inputs for payment of other types of duties of excise viz., BED, AED (GSI) etc.- as per rule 3(6)(b), he could have utilized credit of AED (T&TA) only towards payment of the same kind of duty of excise i.e. AED (T&TA) - appellants plea that they cannot be held to have suppressed any fact inasmuch as they had been filing periodical returns and connected documents, is acceptable – hence larger period not invocable u/s 11A – demand time-barred
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