2007 (12) TMI 41

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.... of Excise (Textiles and Textile Articles) Act, 1978 was made from the RGI Part II i.e. from Cenvat account was not accepted. Revenue is of the opinion that the manufacturer cannot pay Additional Excise Duty from the Cenvat account which is in respect of basic excise duty. The contention of the Revenue is that same can be paid from PLA or cash. 2. The appellant relied upon the decision of Prag Bo....