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2014 (4) TMI 90 - CESTAT NEW DELHIDenial of CENVAT Credit - Delay in making duty payment - Held that:- For the delay in deposit as above the appellant suffered adjudication with the levy of duty with penalty under Rule 25 of Cenvat Credit Rules, 2002. So also interest followed - Subject to verification of deposit particulars as stated above, duty element is confirmed. Cenvat credit, if any, reversed be restored back to appellant’s account. Penalty is confirmed and interest to follow - Decided partly in favour of assessee.
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