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2010 (5) TMI 246 - HC - Central ExciseDemand- The case of appellant - revenue is that respondent assessee, namely the limited company who is manufacturing Polyester Films, has wrongly availed of cenvat credit by making payment of countervailing duty by debiting DEPB passbook instead of making payment in cash for the period April, 2003 to April, 2005. Tribunal holding that issue not settled during relevant period and larger period. Tribunal order holding that issue not settled during relevant period and larger period not invocable. Claim of assessee based on notification and assessee entitled to hold bonafide belief as to admissibility of notification. Held that- impugned order of Tribunal is sustainable.
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