2013 (5) TMI 212

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....A.R. JUDGEMENT Per : Mr. M.V. Ravindran; This stay petition is filed for the waiver of the pre-deposit of the amount of credit which has been held as ineligible by the lower authorities, on the ground that the credit is not related to any of the activity of manufacturing. 2. After hearing both sides for sometime on the stay petition, we find that the first appellate authority has not r....

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....ded any findings on the merits of the case, we would not venture to address the merits of the case. Suffice it to say that the appellant having deposited the entire amount of Cenvat credit which has been disallowed by the lower authorities, the first appellate authority should have disposed the appeal on merits, we set-aside the impugned order and remit the matter back to the first appellate autho....