2007 (3) TMI 72

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....the Commissioner (Appeals) is erroneous and that is required to be set aside for the reason that the appellant had paid duty twice, i.e. at the first instance on 31-1-03 through Cenvat Account and again under the direction of the Range Superintendent paid through P.L.A. subsequently, for the self-same case. Thereafter, they reversed the entry in the Cenvat credit. For such action, they were not li....