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2011 (8) TMI 130 - AT - Central ExciseDemand - Reversal of cenvat credit - Since this evidence had not been produced before original adjudicating authority, the evidence produced by the appellant before Commissioner (Appeals) were not considered on the ground that additional submissions can be entertained only after appellant satisfied the Commissioner (Appeals) that the appellant was prevented from submitting the same as provided in Rule 5 of Central Excise (Appeal) Rules, 2001 - If the department was to make allegation that the party did not have any evidence to show that principal manufacturer had paid duty, the conclusion arrived at by the original adjudicating authority could not have been faulted with - It is settled law that while considering the stay petitions and waiver of pre-deposit, only prima facie case is considered and detailed examination of the facts and legal aspects are not done - Decided in favor of the assessee by way of remand to Commissioner (A)
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