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    <title>2012 (10) TMI 999 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal under Section 35G of the Central Excise Act, 1944, as no substantial question of law arose regarding the respondent&#039;s utilization of Cenvat credit, payment of duty, and the imposition of penalty. The Commissioner (Appeals) and the Tribunal found that the appellant had correctly paid duty even during the defaulted period, leading to the dismissal of the appeal by the Revenue against the order setting aside the duty demand. The penalty imposed under Rule 27 of the Central Excise Rules, 2002 for contravention of Rule 8(3A) was upheld, as the assessee did not appeal against it.</description>
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    <pubDate>Fri, 19 Oct 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=173136</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal under Section 35G of the Central Excise Act, 1944, as no substantial question of law arose regarding the respondent&#039;s utilization of Cenvat credit, payment of duty, and the imposition of penalty. The Commissioner (Appeals) and the Tribunal found that the appellant had correctly paid duty even during the defaulted period, leading to the dismissal of the appeal by the Revenue against the order setting aside the duty demand. The penalty imposed under Rule 27 of the Central Excise Rules, 2002 for contravention of Rule 8(3A) was upheld, as the assessee did not appeal against it.</description>
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