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2009 (9) TMI 610 - CESTAT, BANGALOREGTA –Waiver of pre-deposit - pre-deposit waived – abetment - CBEC clarified that the benefit could be allowed on production of consignment notes carrying evidence of the GTA not having availed Cenvat credit - notification does not require any such condition to be fulfilled for the appellants to qualify for the benefit - authority had not verified if the transporter had actually not availed Cenvat credit and had gone by the declaration furnished - pre-deposit waived
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