2013 (12) TMI 581

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..... 9/-, interest thereof and an amount of penalty of Rs.5,000/- imposed by the adjudicating authority and upheld by the first appellate authority. 2. The above said amounts have been confirmed by the adjudicating authority on the ground that the appellant has availed cenvat credit of the CVD paid on the machines which were re-imported without any provision on the Cenvat Credit Rules, 2004. 3. When .....

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..... authority seems to have not considered these provisions. I also find that this Bench vide order No.M/12078/WZB/AHD/2013 dated 11.04.13, in an identical issue, has granted an unconditional waiver to the assessee therein. I do not find any reason to deviate from such a view taken (as I was one of the Member in the stay order) and hence I find that the application filed by the assessee needs to be a .....

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