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2006 (12) TMI 328 - AT - Central ExciseExtract: ....... upheld the demand. In these circumstances, I have no hesitation to say that the impugned order is beyond the scope of show cause notice. Therefore, denial of credit of Rs. 1,71,664/- and imposition of penalty of Rs. 25,000/- is not sustainable and hence set aside. The appeal is allowed. (Order dictated and pronounced in the open Court on 27-12-06)
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