2014 (1) TMI 468

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....llant: Shri D.K. Trivedi, Advocate For the Respondent: Shri Manoj Kutty, A.R. ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 2,66,873/- which has been held as eligible refund by the adjudicating authority but on an appeal by the department, held as ineligible by the first appellate authority. 2. Heard both sides and per....

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....late authority is not in consonance with the provisions of Central Excise Act, 1944 read with Central Excise Rules, 2002, inasmuch as, the provisions of Rule 16, if made applicable to the appellant, he is eligible for the entire amount of duty paid by him as credit and, such credit can be allowed to be used by the appellant for discharge of duty liability on the same machines, if cleared subsequen....