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2003 (9) TMI 164 - AT - Central ExciseExtract: ........ The said sub-rule speaks of payment of duty by the due date. In the present matter, the due date is the date of clearance of the goods and on that date, the duty has been paid through Cenvat Credit, which was not available to the appellants. Accordingly, we find no reason to interfere with the impugned order. The appeal is, accordingly, rejected.
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