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2010 (9) TMI 805 - CHHATTISGARH HIGH COURTDuty and penalty - respondent cleared their goods on payment of duty @ 20% ad valorem during the month of March, 1997, though rate of duty on the appellant’s products was reduced from 20% to 18% from March, 1997 - appellant took the credit of the duty excess paid - adjudicating authority confirmed the duty and imposed penalty on the ground that the appellant cannot take credit of the duty paid in excess on their own and instead should have filed refund claim under Section 11B of the Act – Held that:- Tribunal, considering the Chartered Accountant’s certificate produced by the assessee, according to which the assessee did not receive payment in excess of 18% duty, as also the certificate given by the assessee customer that they have not paid in excess of the duty @ 18% nor they have availed the credit in their Modvat record in excess of the duty @ 18%, order set aside, no question of law, much less any substantial question of law, as proposed by the appellant, arises for adjudication of this appeal. The appeal is without any substance, the same deserves to be dismissed and is, accordingly, dismissed at the admission stage itself.
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