2013 (7) TMI 403

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....ommissioner (AR) PER : S S Kang Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.1,06,80,750/-, interest and penalty. The applicant received certain inputs from a 100% EOU and availed the credit as per the provisions of Rule 3(7) of CENVAT Credit Rules. The demand is in respect of special additional duty paid by a 100% EOU. The Revenue conf....