2007 (3) TMI 72

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..... again under the director of Range Supreintended paid through P.L.A. – Held that appellant contention is not sustainable as duty demand is right
[Order]- Learned Counsel submitted that the Appellate Order passed by the Commissioner (Appeals) is erroneous and that is required to be set aside for the reason that the appellant had paid duty twice, i.e. at the first instance on 31-1-03 through Cenv .....

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..... 3 was possible to be made from Cenvat Account. Consequently, discharge of duty from P.L.A. including the interest of Rs. 122/- (Rupees one hundred and twenty-two) under the direction of the Range Superintendent does not appear to be illogical. The authorities have rightly directed for discharge of the duty-liability, when there was no balance in the Cenvat Credit Account. 4. Reversing of the entr .....

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