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2016 (11) TMI 1393 - AT - Central ExciseQuantum of abatement - Section 4(d) of the CEA, 1944 - demand of differential duty on the ground that the appellants have not produced evidence to the effect that the sales tax claimed as abatement has actually been paid to the State Government authorities - Held that: - under Sl. No. E regarding total tax liability, it is clearly mentioned that tax deposited by the appellant includes cash payment as well as set of by credit of input tax. The total tax deposited as indicated in the VAT return ST-5A clearly shows that the amount deposited with the State authorities has been correctly availed as abatement by the appellant - There is no retention of any amount by the appellant as alleged in the SCN - appeal allowed - decided in favor of appellant.
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