2006 (7) TMI 368

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..... S/Shri S.S. Kang, C.N.B. Nair, JJ. REPRESENTED BY : Shri H.C. Verma, JDR, for the Appellant. [Order per : S.S. Kang, Vice-President]. The Revenue filed this appeal against the Order-in- .....

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..... l Excise Act are applicable only in respect of short payment of duty whereas the payment under Rule 6(3)(b) of Cenvat Credit Rules is not duty but an amount, therefore, we find no merit in the appeal. .....

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