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2004 (5) TMI 442 - AT - Central ExciseExtract: ........ In the present cases, the appellants have already restored the credit already taken. Nothing more was required of them. There was no short levy of duty involved. The impugned orders which have held to the contrary are not sustainable. They are, therefore, set aside and the appeals are allowed, with consequential relief, if any, to the appellants.
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