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2016 (9) TMI 322 - HC - Central ExciseWhether the Custom Excise and Service Tax Appellate Tribunal (“CESTAT”) fell into error in omitting delayed payments of duty through CENVAT contrary to Rule 8(3A) - Held that:- it is noticed that there is absolutely no dispute about two critical elements, i.e., firstly that there was about ₹ 3.27 lakhs lying to the credit of the assessee in its CENVAT account and secondly he in fact did paid the amount claiming that the short payment was due to oversight. Having regard to these facts and the circumstance that Rule 8 (3A) itself has been struck down and is no longer in existence, which we entirely concur with, we find no infirmity with the CESTAT’s order. No question of law arises. - Decided against the Revenue
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