2012 (6) TMI 339

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..... t, they are not liable to pay any duty through PLA or cash - Held that:- It is found that Commissioner(Appeals) has not decided the issues on merits. Therefore the case is remanded to Commissioner(Appeals) for deciding the issue on its merits without insisting for any further pre-deposit. - Ex. Appeal No.636/10 - - - Dated:- 14-5-2012 - SHRI S. K. GAULE, DR. D. M. MISRA, JJ. Shri M. K. G .....

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..... . The contention is that once the duty is paid through Cenvat credit, they are not liable to pay any duty through PLA or cash. In support of their contention, they have placed reliance the Tribunal s decision in the case of Baba Viswakarma Engg. Co. Pvt. Ltd. Vs. Commissioner of Central Excise, Gaziabad reported in 2012 (278) ELT 68 (Tri.-Del.). 3. After hearing both sides, we find the appeal .....

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