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2015 (12) TMI 1608 - AT - Central ExciseDemand - Contravention of Rule 8 (1), 8(3) and 8(3A) of Central Excise Rules, 2002 and Rule 3 (4) of CCR 2004 - appellants defaulted payment of duty on consignment basis through PLA and the duty paid through cenvat credit should be treated as improper duty payment - Held that: - reliance placed on the decision of the case of M/s. Malladi Drugs & Pharmaceuticals Ltd. Versus The Union of India, The Commissioner of Central Excise [2015 (5) TMI 603 - MADRAS HIGH COURT], where it was held that duty payment through cenvat credit is treated as proper duty payment - the orders of the adjudicating authority demanding duty along with interest and penalty are set aside and the appeals are allowed - decided in favor of assessee.
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