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2014 (2) TMI 281 - GUJARAT HIGH COURTNature of amount paid during pendency of investigation - whether voluntarily payment towards the duty - Held that:- when the entire demand in the show cause notice was declared to be barred by limitation, the adjudicating authority erred in concluding that the amount already paid was validly paid and was justified on merits. The reasoning is self contradictory. The amount paid was part of duty, demanded in the show cause notice, which was clearly held to be beyond time. Once the demand was held unsustainable, no amount of duty could have been treated as leviable - Decided against Revenue.
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