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    <title>2018 (5) TMI 1193 - CESTAT BANGALORE</title>
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    <description>The Tribunal found the appellant liable for availing excess credit compared to duty paid on goods cleared to the SEZ unit, leading to a payment shortfall. The appellant was required to pay the differential amount, interest, and penalty as determined by the Tribunal. The decision emphasized compliance with duty payment regulations under the CENVAT Credit Rules, 2004, and upheld the demand for the outstanding amount and penalties.</description>
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      <description>The Tribunal found the appellant liable for availing excess credit compared to duty paid on goods cleared to the SEZ unit, leading to a payment shortfall. The appellant was required to pay the differential amount, interest, and penalty as determined by the Tribunal. The decision emphasized compliance with duty payment regulations under the CENVAT Credit Rules, 2004, and upheld the demand for the outstanding amount and penalties.</description>
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