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2004 (10) TMI 406 - CESTAT, NEW DELHIExtract: ....... for the assessee, however, points out that the appellant had never utilised this credit and therefore the imposition of penalty was not justified. Since the credit has not been utilised at all, the imposition of penalty is not justified. The appellant shall reverse the unutilised entry of credit in their books of account. The penalty is set aside.
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