2007 (3) TMI 72

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..... ight - Appeal No. ESM-38/2006 - Final Order No. A/519/KOL/2007 - Dated:- 28-3-2007 - [Order]- Learned Counsel submitted that the Appellate Order passed by the Commissioner (Appeals) is erroneous and that is required to be set aside for the reason that the appellant had paid duty twice, i.e. at the first instance on 31-1-03 through Cenvat Account and again under the direction of the Range Sup .....

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..... ntly, discharge of duty from P.L.A. including the interest of Rs. 122/- (Rupees one hundred and twenty-two) under the direction of the Range Superintendent does not appear to be illogical. The authorities have rightly directed for discharge of the duty-liability, when there was no balance in the Cenvat Credit Account. 4. Reversing of the entry from the Cenvat Account on the plea that there was d .....

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