Use SekureTime
Go

DELETE USER_TIME_LOG 
FROM USER_TIME_LOG
LEFT OUTER JOIN (
   SELECT MIN(TIME_LOG_ID) as RowId, [COMPANY_CODE],[USER_ID],[LOG_TIME]
   FROM USER_TIME_LOG 
   GROUP BY [COMPANY_CODE],[USER_ID],[LOG_TIME]
) as KeepRows ON
   USER_TIME_LOG.TIME_LOG_ID = KeepRows.RowId
WHERE
   KeepRows.RowId IS NULL