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    <title>2018 (9) TMI 15 - CESTAT ALLAHABAD</title>
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    <description>The Appellate Tribunal upheld the decision of the Commissioner (Appeals) in a case involving short payment of Central Excise duty for March 2011 by a manufacturer of Pan Masala. The Tribunal dismissed the revenue&#039;s appeal, citing a previous decision allowing adjustment of duty when a factory remains closed for over 15 days after payment. The Tribunal emphasized the need to follow established judicial pronouncements and rejected the Revenue&#039;s demand for separate recovery of the adjusted amount.</description>
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      <description>The Appellate Tribunal upheld the decision of the Commissioner (Appeals) in a case involving short payment of Central Excise duty for March 2011 by a manufacturer of Pan Masala. The Tribunal dismissed the revenue&#039;s appeal, citing a previous decision allowing adjustment of duty when a factory remains closed for over 15 days after payment. The Tribunal emphasized the need to follow established judicial pronouncements and rejected the Revenue&#039;s demand for separate recovery of the adjusted amount.</description>
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