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    <title>2003 (12) TMI 185 - CESTAT, KOLKATA</title>
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    <description>An appellate authority cannot annul an unchallenged forfeiture order that has attained finality, because its jurisdiction is confined to the scope of the appeal. During the forfeiture period, duty was required to be paid in the manner directed by the proper officer, namely through the PLA; payment through the Cenvat account was impermissible and treated as contrary to the statutory payment regime. The impugned order was therefore set aside and the matter remanded for fresh decision on the disputed issue in accordance with law.</description>
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    <pubDate>Thu, 18 Dec 2003 00:00:00 +0530</pubDate>
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      <title>2003 (12) TMI 185 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=52504</link>
      <description>An appellate authority cannot annul an unchallenged forfeiture order that has attained finality, because its jurisdiction is confined to the scope of the appeal. During the forfeiture period, duty was required to be paid in the manner directed by the proper officer, namely through the PLA; payment through the Cenvat account was impermissible and treated as contrary to the statutory payment regime. The impugned order was therefore set aside and the matter remanded for fresh decision on the disputed issue in accordance with law.</description>
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      <pubDate>Thu, 18 Dec 2003 00:00:00 +0530</pubDate>
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