2012 (6) TMI 3

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.... pre-deposit of an amount of Rs.21,59,264/- confirmed as duty demand, interest thereof and penalty under Rule 25 of Central Excise Rules, 2002.   2. The above said amounts have been confirmed by the adjudicating authority on the ground that the appellant had been unable to produce Project Authority Certificate (PAC) and also on the ground that the 2 PACs were having same number, hence duplic....

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....en a certificate, giving the reasoning for duplication of same number.   5. Ld.SDR submits that these papers were not produced before the authorities.   6. On careful consideration of the submissions made by both sides and perusal of the papers produced by the ld.Counsel, we find that the issue needs to be factually appreciated by the adjudicating authority. The papers which were produ....