2012 (9) TMI 3

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..... vindran;   This stay petition is filed for the waiver of pre-deposit of amount of duty of Rs. 30,55,946/- with interest and penalty of equal amount.   2. On perusal of record, we find that the issue involved in this case is regarding denial of cenvat credit to the appellant, on the ground that they have not produced original bill of entry while availing the cenvat credit and also the a .....

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..... e and not appeared before the adjudicating authority to defend his case. In the factual matrix, which is argued before us, we find that the issue needs to be appreciated by the first appellate authority as regards the availability of original bills of entry and other issues.   6. In view of this, without expressing any opinion on the merits of the case, keeping all the issues open, we set-as .....

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