2005 (12) TMI 144

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.... (T)]. - Heard both sides. The stay petition filed by the appellants was dismissed for non-prosecution as the appellants were not present on the date of hearing on 24-8-2005. They have explained their absence on account of non-receipt of the notice of hearing. After hearing the appellants on merit for sometime, we modify the earlier stay order, waive the pre-deposit and proceed to hear the appeal ....

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.... DR relies on the decision of the Tribunal in the case of Lakshmi Machine Works v. CCE, Coimbatore - 2005 (184) E.L.T. 61 (Tri.-Chennai). 3. We have perused the case records, the impugned order as well as the cited case laws. In view of the fact that the inputs on which credit has been taken can be removed as such on payment of duty or can be exported without payment of duty, clearance of such in....