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2013 (3) TMI 405 - AT - Central ExciseDenial of credit of duty paid on intermediate products - non follow of prescribed procedure under Notification No. 44/2001-CE (NT) dated 26.6.2001 as amended by Notification No. 32/2003 dated 9.4.2003 and Notification No. 23/2009 dated 25.9.2009 - Held that:- The manufacturers cleared the goods on payment of duty and the applicants availed the credit. Further, the allegation of collusion between the applicants and manufacturer-suppliers is in the show-cause notice, however, the manufacturer-suppliers have not been made party to the present proceedings. In these circumstances, the allegation of collusion is also not sustainable. As the manufacturers, who cleared the goods on payment of duty, are not party in the present proceedings and the applicants have only availed the credit of duty paid hence prima facie the applicants have a strong case for waiver of pre-deposit of dues. Accordingly, the pre-deposit of dues is waived and recovery of the same is stayed during pendency of the appeals. Stay petitions are allowed.
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