2007 (11) TMI 109

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....impugned order whereby the payment of Additional duty 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. ....