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2010 (10) TMI 123 - ANDHRA PRADESH HIGH COURTSeizure – Bank guarantee - wrongly claimed cenvat credit – confiscation of dumpers – dump trucks on which Cenvat Credit was irregularly availed and utilized are liable for confiscation under Rule 15 of Cenvat Credit Rules, 2004 - Held that: - principles of natural justice were followed by the Respondent Department - bank guarantee for 25% of the value of the dump trucks, in addition to execution of B-11 Bond – Appeal is dismissed
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