https://www.taxtmi.com/caselaws?id=107721 Duty liability under Section 3A had to be discharged through PLA, not by Modvat credit, and payment made partly through Modvat credit was therefore not valid for that purpose. The Tribunal treated the earlier order accepting such payment as containing an apparent mistake on the face of the record. The rectification application was allowed, the final order was recalled, and the appeal was listed for rehearing. en-us Fri, 06 Jun 2003 00:00:00 +0530 Mon, 26 Mar 2012 12:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107721 Duty liability under Section 3A had to be discharged through PLA, not by Modvat credit, and payment made partly through Modvat credit was therefore not valid for that purpose. The Tribunal treated the earlier order accepting such payment as containing an apparent mistake on the face of the record. The rectification application was allowed, the final order was recalled, and the appeal was listed for rehearing. Case-Laws Central Excise Fri, 06 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107721