Demand under rule 6(3)(i) of CCR, 2004 unsustainable as duty already paid on clearance value

Posco Poggenamp Electrical Steel Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

CESTAT Ahmedabad held that duty was paid on the clearance value on which demand was raised. Accordingly, as duty was paid demand under rule 6(3)(i) of Cenva

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