2014 (1) TMI 734

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....r Justice G. Raghuram: The Adjudicating Authority disallowed cenvat credit of Rs. 23,11,160-00 under rule 14 r/w proviso to Sec. 11A of the Central Excise Act, 1944 (the Act), appropriated Rs. 5,48,458-00 already deposited by the petitioner/appellant and set out a demand for the balance Rs. 17,62,702-00. The Commissioner (appeals) upheld the adjudicating order and dismissed the petitioner's app....

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....gs suffice it to note that in our considered view the petitioner/appellant is seen to have an arguable case in the substantive appeal. 3. We therefore consider it appropriate to grant waiver of the pre-deposit for preferring the appeal, on condition that the petitioner deposits 50% of the duty as assessed in the Order in Original and as confirmed in appeal (after taking credit for the amount al....