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2006 (7) TMI 368 - AT - Central ExciseExtract: .......rovisions of Section 11AC of Central Excise Act are applicable only in respect of short payment of duty whereas the payment under Rule 6(3)(b) of Cenvat Credit Rules is not duty but an amount, therefore, we find no merit in the appeal. The appeal is dismissed. The stay petition is also dismissed. (Dictated and pronounced in open Court on 14-7-2006)
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