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1995 (1) TMI 210 - CEGAT, NEW DELHIExtract: ....... credit utilisation and payment of duty from the P.L.A. to regularise the transaction is permissible. We, however, uphold the penalty as reduced by the Collector (Appeals) as the appellants have committed an irregularity by excess utilisation of the credit at the time they paid the duty on Airconditioners. The appeal is disposed on the above terms.
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