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2013 (6) TMI 297 - AT - Central ExcisePayment of duty from cenvat credit - whether the appellant was required to discharge the duty liability from PLA only - Appellants are only disputing the penalty as the duty amount already stands paid from PLA - Held that:- As relying on case of Harish Silk Industries [2013 (6) TMI 83 - GUJARAT HIGH COURT] only penalty under Rule 27 of the Central Excise Rules, 2002 will be imposable in each case of default and the penalty imposed under Rule 25 of the Rules is required to be set-aside.
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