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2018 (8) TMI 321 - HC - Central ExciseClandestine removal - Held that:- The finding of the Tribunal that the Commissioner (Customs and Excise) has recorded a finding that M/S LIPL has made payment of Central Excise Duty which they had recovered from the customers is incorrect and run contrary to the record and order passed by the commissioner - The Commissioner as is evident from his order has also held that M/s LIPL had availed the Cenvat credit on raw material in violation of Rule 3/(3)/ 3(4) of the Cenvat Credit Rules 2002/2004 for the amount of Central excise duty they had collected from their customers. The Commissioner (Customs and Excise), Noida had confirmed the demand of ₹ 8,45,11,283.00/- which was charged and collected by M/s LIPL as Central excise duty from their buyers under Section 11D of the Act and interest thereon under Section 11DD of the Act - The findings of the Tribunal are, thus, wholly incorrect, against the record and unsustainable. Matter remanded back to the Tribunal to decide afresh - appeal allowed by way of remand.
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