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2012 (4) TMI 364 - CESTAT, AHMEDABADStay Petitions – AO stated that the appellant company has cleared the duty paid raw materials from their factory premises clandestinely without utilizing it for manufacture of their final product – Held that:- out of the demand of approx. Rs.55.90 lakhs, the appellant has already deposited an amount of Rs.20.75 lakhs during the investigation - considering the amount deposited by the appellant as enough deposit waiver to pre-deposit of balance - AO arrived at the shortage of MS/SS coils has considered the shortages of stainless steel coils only - AO has not considered the quantity of 17,100 kgs of SS coils which was an issue in another litigation and has attained finality and hence that quantity should also be considered for deduction for arriving at the shortage of input and fixing liability on the appellant - remit the matter back to adjudicating authority to decide afresh.
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