2008 (3) TMI 556

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.... Shetty, Advocate, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  On hearing both sides on the application for waiver of pre-deposit of duty of Rs. 69,34,186/- (out of the total duty of Rs. 74,80,050/-, Rs. 5,45,864/- stands paid) confirmed under Rule 6(3)(b) of the Cenvat Credit Rules, 2004, being 10% of the value o....

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....on 217/86, while a reading of the Larger Bench's decision makes it clear that it was not rendered on interpretation of Notification 217/86 and the reference to Notification 217/86 is in the Apex Court's judgment in Escort v. CCE. - 2004 (171) E.L.T. 145 (S.C.), which has been reproduced in para 4 of the Larger Bench's decision. Further, prima facie, the Commissioner has erred in distinguishing the....