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    <title>2005 (3) TMI 564 - CESTAT, NEW DELHI</title>
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    <description>Where an adjudicating order required duty to be paid through the account current under Rule 8(4) of the Central Excise (No. 2) Rules, 2001, payment through RG 23 did not satisfy the prescribed mode of discharge. The duty liability therefore survived with consequential interest, and non-compliance justified penalty. At the same time, because the amount had already been debited from RG 23, re-credit of that debit was permitted to avoid double recovery.</description>
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      <description>Where an adjudicating order required duty to be paid through the account current under Rule 8(4) of the Central Excise (No. 2) Rules, 2001, payment through RG 23 did not satisfy the prescribed mode of discharge. The duty liability therefore survived with consequential interest, and non-compliance justified penalty. At the same time, because the amount had already been debited from RG 23, re-credit of that debit was permitted to avoid double recovery.</description>
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