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2008 (4) TMI 266 - CESTAT AHEMDABADCredit availed of CVD paid by debit in DEPB scrip – By invoking larger period, SCN was issued on ground that credit is admissible only when C.V.D. is paid in cash – since there were conflicting decisions on this issue and records were maintained properly by assessee, it cannot be held that there was intention to suppress the facts – therefore, even though issue has to be decided in favor of Revenue on merit, the order imposing demand, interest, penalty and redemption fine cannot be sustained
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