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2008 (3) TMI 282 - AT - Central ExciseCredit availed on the additional customs duty adjusted by debit in the DEPB Scheme – appellant availed benefit of Not. no. 34/97 by adjustment in DEPB pass book - appellant submits that there was bona fide belief supported by the Tribunal ruling (in the case of Polyhose India Pvt. Ltd.) to avail Cenvat credit - Therefore he cannot be held to have suppressed facts for invocation of larger period - revenue is entitled to recover the amount only for normal period – penalty set aside
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