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2011 (8) TMI 163 - CESTAT, AHMEDABADCENVAT Credit on the goods rejected by the customers - Since, all the returned goods and their clearance, the batch number did not change and therefore process did not amount to manufacture - the appellant should have reversed the CENVAT Credit taken at the time of clearing the rejected goods - Therefore, the demand of differential duty has to be upheld - the differential duty demand has been confirmed on the ground that the appellant did not produce any evidence to show that CENVAT Credit has not been taken. As regards penalty - Penalty equivalent to duty has been imposed, but no option to pay duty, interest and penalty to the extent of 25% of the duty has been extended by the lower authorities - if the amount of differential duty, interest and penalty to the extent of 25% of the duty is not paid within 30 days, penalty shall be equal to the duty demand as per provisions of Section 11AC of Central Excise Act, 1944.
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