2009 (12) TMI 737

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..... ard both sides. As the appeal itself can be heard and decided today itself, the requirement of predeposit is waived and the appeal is taken up for hearing and disposal with the consent of both sides. 2. Shri T. Ramesh, Ld. Advocate appearing for the appellants states that the appellants filed the required declaration under Rule 9A of Cenvat Credit Rules, 2002, after a delay on account of the fact .....

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..... uments evidencing actual payment of duty thereon should also be available. In the case of the appellants, the documents evidencing actual payment of duty thereon are available, the necessary declaration had also been filed but after a delay for the reasons explained by the Ld. Advocate. 5. Taking the facts and circumstances of the case into account, I am of the view that the appellants cannot be .....

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