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2005 (4) TMI 463 - AT - Central ExciseExtract: .......t credit wrongly utilised, they can still claim refund, is not sufficient to take a view that they are not required to pay the duty. Once they pay the duty from PLA, they can avail Cenvat credit as per law. No grounds for further reduction in penalty have been advanced. Hence, I uphold the impugned order and dismiss the appeals. (Dictated in Court)
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