2010 (4) TMI 466

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..... ared as such for which assessee was at the most required to reverse credit taken, whereas they paid higher duty on transaction. Value. Demand against assessee not sustainable. - E/194/2009 - 421/2010 - Dated:- 9-4-2010 - Dr. Chittaranjan Satapathy, Member (T) Shri C. Dhanasekaran, SDR, for the Appellant. S/Shri S. Vinayaka , Advocate and K.S. Jain, M.D., for the Respondent. [ .....

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..... than the credit taken. Hence, it is submitted on behalf of the respondents that there can be no duty demand or payment of interest or levy of penalty on them. 3. Heard the learned S.D.R. 4. Considering the factual position as explained by the respondents and as borne out from the case records, I am of the view that since the respondents have paid more duty than the credit taken on the DG sets .....

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