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2012 (12) TMI 547

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..... wing credit of the said amount (no such order has also been passed by the authorities below) would amount to double payment of duty. However there is clear violation of provisions of Rule 8(3A) of Central Excise Rules - appellant directed to deposit - E/Stay/1743/2011, E/2812/2011 - - - Dated:- 23-5-2012 - P.G. Chacko and M. Veeraiyan, JJ. G.H. Pradyumna, Adv. for the Appellant M. .....

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..... of Central Excise Rules inasmuch as they are strictly prohibited from utilizing CENVAT credit during the default period. 3.1. We are of the considered opinion that directing the appellant to pay the demanded amount in cash and allowing credit of the said amount (no such order has also been passed by the authorities below) would amount to double payment of duty. However there is clear violation o .....

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