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2007 (12) TMI 95 - AT - Central ExciseCompounded levy scheme - it was not open to the Revenue to recover any amount equivalent to MODVAT credit taken and utilized in respect of inputs lying in stock, or contained in finished goods lying in stock – assessee can’t be asked to pay an amount equivalent to the input duty credit already utilized - Show-Cause Notice dated 12-12-1997, for the period March to July 1997, is time-barred, as there is no allegation of suppression or mis-statement in SCN
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