2014 (1) TMI 1012

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..... ndaran; This stay petition is filed for the waiver of pre-deposit of duty of Rs. 2,36,44,289/- and equal amount of penalty. 2. The above said amounts have been confirmed by the adjudicating authority as ineligible Cenvat credit availed by the appellant and also on the ground that appellant has taken credit based on the documents which were issued by the head office without getting registered as .....

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..... he appellant has already deposited an amount of Rs. 62.77 Lakhs and he would leave the merits to be argued at the time of final disposal and submit that the said amount deposited should be considered as enough deposit to hear and dispose the appeals. 4. Learned departmental representative would reiterate the findings of the adjudicating authority and submit that the appellant cannot have bonafide .....

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..... we find that the question of limitation is a mixed question of fact and law which can be considered only at the time of final disposal of appeal. 6. As such, the appellant having deposited an amount of Rs. 62.77Lakhs, we find that the appellant needs to be further put to some conditions to hear and dispose the appeals as regards the availment of Cenvat credit on the inputs which were cleared to .....

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