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2007 (8) TMI 290 - CESTAT, CHENNAIRespondents had paid duty on fortnightly basis when that facility was denied to them as per the statutory provisions - They also discharged part of the duty (25%) from deemed credit - respondents had contravened the provisions of Rule 8(4) of the Central Excise (No.2) Rules, 2001 by not discharging the duty on consignment basis - As the respondents had met the duty liability from deemed credit & from PLA, penalty is justified for impugned procedural non-compliance
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