2006 (9) TMI 329

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..... [Order]. -  Heard both sides. 2. The relevant facts, in brief, relating to the proceedings are as follows : (a)     The appellant have defaulted payment of duty for the months of November, 2002 and December, 2002 and accordingly the Assistant Commissioner issued an order forfeiting them of certain facilities as provided under the Rules prevalent up to 31-3-2003. .....

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..... ough Cenvat credit. (f)      The appellant cleared all the dues arising out of default in payment only by 5-6-2003. 3. On behalf of the appellant it was submitted that in view of the change in law for clearances effected from 1-4-2003, they have been utilizing the accumulated credit lying on 31-3-2003 for paying the duty in addition to paying part of the amounts in .....

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..... The credit blocked by Assistant Commissioner's order was available to the appellant for utilisation from 5-6-2003, the day they fully cleared the amount which defaulted during November and December, 2002. The confirmation of duty demand ordered by the original authority and upheld by the appellate authority will involve payment of double the duty and hence the demand is not sustainable. The appel .....

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