2014 (1) TMI 164

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.... When this Stay Petition was called, on perusal of the records, we find that the appellant had not reversed the amount of CENVAT Credit taken on the inputs, which were lying in stock on the date when he opted for availing benefit of SSI exemption Notification No.8/2003-CE, as amended from time to time. 2. Heard both sides and perused the records. 3. We find that the provisions of Rule 11(2)....