TMI Blog2011 (11) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... d 9-7-2004, and further amended by Notification No. 59/2008-C.E., dated 7-12-2008 and another notification was also issued granting concessional rate of duty for the period from same product. Appellants availed Notification No. 59/2008-C.E. for clearances made to export, and discharged concessional rate of duty under Notification No. 59/2008-C.E., for which they filed various rebate claims. In our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an and Dr. P. Babu, Members (T) Shri S.J. Vyas, Advocate, for the Appellant. Shri S.K. Mall, AR, for the Respondent. ORDER These stay petitions are filed for the waiver of pre-deposit of an amount of Rs. 10,62,337/- and Rs. 7,37,055/- confirmed by the adjudicating authority for improper availment of Cenvat credit and penalties of Rs. 2 lakhs and Rs. 1,50,000/-. The adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey filed various rebate claims. In our considered view, the entire case of the Revenue is for reversal of the Cenvat credit taken by the appellant on the inputs used by them for manufacturing and clearing such final products at the concessional rate of duty by not availing the benefit of exemption granted by Notification No. 29/2004. If it is undisputed that the appellant had discharged the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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