2006 (3) TMI 370

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.... 9-3-2006<br>E/226/2006 - 184/2006-EX(PB)<br>Central Excise<br>S/Shri S.S. Kang, C.N.B. Nair, JJ. REPRESENTED BY : Shri Bipin Garg, Advocate, for the Appellant. Shri H.C. Verma, JDR, for the Respond....

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.... for the amount in question in cash on the ground that applicant has paid higher duty so that their customers can avail higher credit. As the applicant had already paid duty through their MODVAT accou....