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2023 (12) TMI 370 - AT - Central ExciseExemption under N/N. 08/2003-CE dated 01.03.2003 availed - requirement of discontinuation of availment of cenvat credit - invocation of sub-rule (2) of Rule 11 of Cenvat Credit Rules, 2004 - HELD THAT:- In the final order of this Tribunal in the case of COMMISSIONER OF C. EX., CHANDIGARH VERSUS CNC COMMERCIAL LTD. [2006 (2) TMI 576 - CESTAT, NEW DELHI] it was observed that the said rule contemplated that additional payment was not allowed to be demanded by invoking the said rule. The original authority has dropped the demand by relying on the final order of this Tribunal in the case of CNC Commercial Ltd. The said final order was ultimately affirmed by Hon’ble Supreme Court. The order passed by the original authority through which proceedings initiated through show cause notice dated 09.06.2009 were withdrawn, is upheld - the impugned order set aside - appeal allowed.
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