2012 (11) TMI 372

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.... for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  After hearing both sides, we note that the short question arising for consideration in this case is whether the motor vehicles cleared by the appellant to a dealer for further sale to Diplomatic Missions could be considered to be exempted goods for purposes of Rule 6(3)(b) of the Cenvat Credit Rules 2004. Motor vehicles were cle....

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....which the above demand was raised on the appellant is factually and legally wrong. He submits that the motor vehicles in question were cleared on payment of duty and that a part of this duty was not even claimed as refund. 2. We have heard learned DR also who has opposed the present stay application on the strength of the findings recorded by the original authority and the appellate authorit....