2013 (10) TMI 333

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....zed Representative (Jt. CDR) ORDER Per. Rakesh Kumar :- In this case the Cenvat credit of Rs. 52,395/- taken during 2008-2009 was sought to be denied by the Department on the ground that this credit represents excess amount of duty paid by their supplier in as much as while the supplier were required to discharge the duty liability @ 10%, they had paid the duty @ 14%. It is on this basis ....

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....eported in 2006 (203) E.L.T. 213 (P&H). He, therefore, pleaded that the appellant have strong prima facie case and hence the requirement of pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of their appeal and recovery thereof may be stayed during the pendency of the appeal. 4. Shri Davinder Singh, the learned Jt. CDR, opposed the stay application by reiteratin....