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2010 (12) TMI 443 - PUNJAB AND HARYANA HIGH COURTAdjustment of duty - Whether the duty chargeable u/s 3 of the Central Excise Act, 1944 can be adjusted against the amount of 8% of the value of exempted goods under erstwhile Rule 57CC of Cenvat Credit Rules, 1944 - The revenue has contended that the adjustment so allowed is not legally correct also not strictly in accordance with the directions contained in the aforesaid CESTAT order in as much as the adjustment had to be allowed of duty already paid, whereas here the adjustment has been allowed not against duty but against the amount paid @ 8% - The revenue has pleaded that there is plethora of legal pronouncements holding that the amount paid under Rule 57CC is not duty - In this connection, it is observed that the Commissioner (Appeals) directed that the duty liability on hot rolled patta patti would be adjusted to the extent of duty already paid by way of adjustment of Modvat/Cenvat Credits - While directing so also keep in mind that revenue has not gone in appeal against the order of adjudication allowed by the Ld. Adjudicating Authority - In absence of appeal by revenue, the relief granted by lower authority cannot be denied - Therefore, the assessee should get relief granted by lower appellate authority - Decided in favour of assessee.
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