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2017 (5) TMI 232 - AT - Central ExciseRule 8 (3A) of the Central Excise Rules, 2002 - the amount through PLA was not deposited by the due date - Held that: - reliance placed in the case of Jayaswal Neco Ltd. [2015 (8) TMI 404 - SUPREME COURT], wherein it has been interpreted the terms pay excise duty for each consignment by debit to Account Current held that it could not be said to be the only mode of payment of duty during this period. Payment through Cenvat credit is also a valid mode of payment - demand under Rule 8 (3A) of the Central Excise Rules, 2002 set aside - appeal allowed - decided in favor of appellant.
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