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2010 (12) TMI 492 - CESTAT, CHENNAIInterest - The assessee paid service tax by way of debit in CENVAT credit amount and later on made good the error by making payment in cash - held that this is not a case of failure to make payment but only an adoption of an incorrect method for payment, and therefore, the provisions of Section 75 are not attracted against the assessees - Hence, the impugned order setting aside the liability of assessees to pay interest and reject the appeal.
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