2013 (11) TMI 1193

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....Ravindran This Stay Petition is filed for waiver of pre-deposit of amount confirmed as 5% of the value of exempted goods, interest thereof and equivalent amount of penalty on the ground that the appellant had availed CENVAT Credit of the Service Tax paid on the common input services like telephone services, renting of immovable property while manufacturing dutiable as well as exempted products.....

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....-Bang), and Final Order No A/10219 & 10220/WZB/AHD/2013, dt.10.01.2013 and also on an unreported judgment of Hon'ble High Court of Gujarat in the case of Sterling Gelatin dt.09.09.2010. It is also his submission that the appellant has reversed the amount of Rs.28,000/- which is an amount of CENVAT Credit availed on the common input services. He would submit that the said amount of reversal is prop....

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....ue involved in this case is not free from doubt and needs deeper consideration for more than one reason. The process which has been explained to the lower authorities as well as the Bench does not indicate that Ammonium Sulphate is arising as a byproduct or otherwise. 5. Prima facie reading of the certificate given by the so called expert indicates that after the manufacturing of HCN, un-reacte....

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.... is debatable one, keeping in mind that the appellant has raised a point on limitation; in order to hear and dispose appeal, I find that the appellant should be put some condition, though having reversed an amount of Rs.28,000/-. 6. Accordingly, I direct the appellant to deposit further an amount of Rs.1,50,000/- (Rupees One lakh and fifty thousand only) within a period of eight weeks from toda....