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2013 (1) TMI 220 - AT - Central ExciseIneligible cenvat credit - claimed credit on same products doubly - rejection of appeal for non compliance of the stay order - non payment of pre-deposit of Rs. Two lakhs towards penalty - Held that:- The issue involved in this case is squarely covered by the case of Aries Dyechem Industries vs. CCE, Ahmd.(2010 (1) TMI 421 - CESTAT, AHMEDABAD) and submits that the first appellate authority has not recorded any finding on the merits of the case. The appellant has already reversed the entire amount of ineligible cenvat credit of Rs. 19,53,307/- confirmed by the adjudicating authority under protest. Thus the FAA should have considered this amount as enough deposit to hear and dispose the appeal - set-aside the impugned order and remand the matter back to FAA to take up the appeal for disposal on merits, without insisting on any further pre-deposit.
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