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TMI Blog1997 (11) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. Shri Y.R. Kilania, DR, for the Respondent. [Order]. - All these stay applications involving common question of law and facts were taken up together and are being disposed of through this common order. 2. The Applicants in one case seek waiver of pre-deposit of Rs. 52,702/- and another case waiver of pre-deposit of Rs. 49,860/- and penalty of Rs. 50,000/-. 3. Arguing in sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already filed declaration. It is not therefore the case of taking Modvat credit without filing declaration. The declaration already filed cannot be deemed to lose validity merely because at that time the question of admissibility of credit in case of HDPE sacks was in dispute. In any case if declaration was not filed Modvat credit cannot be denied on mere technically and a declaration could be fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be considerable merit in the arguments of the ld. Consultant regarding genuine plea advanced by them in regard to the declaration already filed. Taking into account the facts and circumstances of the case I am of the view that appellants at this stage have succeeded in making out a prima facie case in their favour. I therefore waive the requirement of pre-deposit of Rs. 52,702/- and Rs. 49,860/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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