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2014 (4) TMI 837 - AT - Central ExciseDenial of CENVAT Credit - Outdoor catering service - Held that:- waiver and stay can be granted to the appellant in this case, inasmuch as all the significant facts were pleaded before the adjudicating authority as evidenced by the impugned order and these very facts have been reiterated before us at the Bar. Moreover, the crucial mandatory requirement of maintaining canteen as per the provisions of Section 46 of the Factories Act has been specifically incorporated in the grounds of appeal - Stay granted.
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