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2013 (2) TMI 443 - AT - Central ExciseExtended period of limitation - Recovery under Rule 14 of the CENVAT Credit Rules, 2004 - Interest under section 11AB - Penalty under Rule 15(2) of the CENVAT Credit Rules 2004 - The appellate authority dismissed the assessee's appeal for non-compliance with Section 35F - Held that:- Appellant-company submits that the entire amount of CENVAT credit has been reversed, albeit under protest. The above claim of the appellant can be verified at the lower appellate level. Therefore, allow the present appeal by way of remand with a request to the Commissioner (Appeals) to deal with the said appeal of the assessee on its merits without insisting on any predeposit. Appeal allowed in favour of assessee
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