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2001 (3) TMI 605 - CEGAT, NEW DELHIExtract: .......s admittedly have availed the credit of duty in excess of the one paid on the inputs covered by the challans. Therefore, prima facie, they are liable to pay back the same. Accordingly, I direct them to make the deposit of entire amount of duty confirmed on them on or before 16-5-2001. The matter will be called for reporting compliance on 18-5-2001.
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