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2014 (11) TMI 241 - AT - Central ExciseWaiver of pre-deposit of duty - Availment of credit of duty paid on the material without any document - Held that:- duty paid SIM cards which were found to be defective were received in the factory and credit was availed on the duty paid on such SIM cards and subsequently the same 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.
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