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2007 (9) TMI 232 - AT - Central ExcisePrice variation clause – payment of duty through accumulated credit - no case has been made out to show that the credit taken was wrong; that debiting the cenvat account at the time of clearance of goods is anything other than payment of excise duty; that the amount so debited from the cenvat account goes back to the Central Government account and that there is any violation of provisions of 11D (1) – since section 11D is not applicable so recovery u/s 11D (1) is not justified
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