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2011 (10) TMI 145 - HC - Central ExciseDefault in payment of duty - payment of duty under rule 8(3A) - restriction on utilization of cenvat credit - scope of the expression 'duty' or 'duty of excise' - Held that:- Considering the fact that the first respondent had not considered the claim of the petitioner in the light of the provisions of law thus available, in fitness of things, this Court feels that the contention of the petitioner merits acceptance. Hence, the objection of the Revenue on the maintainability of the writ petition stands rejected. - matter restored for fresh consideration
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