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    <title>Payment of Interest</title>
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    <description>Respondents confirm that interest and penalties on short-paid duty or service tax must be paid in cash and cannot be adjusted from the CENVAT credit account, so CENVAT balances cannot be used to discharge interest or penalty liabilities.</description>
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      <description>Respondents confirm that interest and penalties on short-paid duty or service tax must be paid in cash and cannot be adjusted from the CENVAT credit account, so CENVAT balances cannot be used to discharge interest or penalty liabilities.</description>
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