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TMI Blog2014 (11) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... e after rectification of the defects were cleared on payment of appropriate duty, the applicant had a strong case for waiver of pre-deposit of the dues. The pre-deposit of the dues is waived and recovery thereof stayed for hearing the appeal - Stay granted. - Appeal No.E/85729/14 - - - Dated:- 23-9-2014 - S S Kang and P K Jain, JJ. For the Appellant : Mr R B Gupta, AGM (Taxation) For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand of ₹ 3,52,631/- the contention is that the some programmed SIM cards were cleared on payment of appropriate duty which were received as defective and the applicant had not availed credit on the duty paid on such SIM cards and the same were cleared after rectification without payment of duty. Hence the demands are not sustainable. 6. Revenue submitted that credit is availed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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