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2017 (6) TMI 806 - AT - Central ExciseDefault in payment of duty - Rule 8(3) of Central Excise Rules, 2002 - restriction in utilization of CENVAT credit - Held that: - the Commissioner (Appeals) has recorded in para 5 of the said order that the facts are not in dispute and that the contention put forth by the appellant are also not disputed - the relevant facts in this case are clearly disputed and need proper verification - appeal allowed by way of remand.
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