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2013 (2) TMI 517 - CESTAT BANGALOREStay of Operation of the Order - Procure raw materials duty free - Removal of goods at concessional rate of duty for manufacture of excisable goods Rules, 2001 - Such materials could be used as inputs in the manufacture of tower parts to be cleared under exemption - Notification No.108/95-C.E. dated 28.8.1995 - Held that:- The materials sought to be procured by the assessee were not specified under any exemption notification and such materials could not have been procured by following the procedure laid down under the aforesaid Rules. Therefore order is ex facie illegal, its operation has to be stayed lest the respondent should take undue benefit on the strength of the impugned order. Stay of operation of the order granted. In favour of revenue
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