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TMI Blog2014 (3) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... ie these decisions relied upon by the learned advocate would not apply to this case. In those decisions, the capital goods were cleared after a long use and the dispute was whether the credit initially taken is to be reversed or whether the credit of transaction value is to be reversed - Conditional stay granted. - E/524/11 - MISC ORDER No.42320/2013 - Dated:- 24-9-2013 - Shri P.K. Das and Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the point of revenue-neutrality. 3. On the other hand, Ld. AR for Revenue draws the attention of the Bench to page 46 of the appeal showing the details of machinery removed. He submits that all the machineries were received by them on 3.12.06, 4.1.07, 5.2.07 and 14.8.07 and the machines were removed on 18.4.07, 18.4.07, 23.6.07 and 26.5.09 respectively. According to him, it is clearly evident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he dispute was whether the credit initially taken is to be reversed or whether the credit of transaction value is to be reversed. In view of that, we direct the applicant to make a pre-deposit of Rs.3,00,000/- (Rupees Three lakhs only) within 6 weeks. Upon such deposit, predeposit of balance duty along with interest and penalty would be waived and its recovery is stayed during pendency of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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