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2013 (5) TMI 166 - CESTAT AHMEDABADWaiver of pre-deposits - As per revenue demand was confirmed on the ground that the appellant could not produce the Project Implementing Authoritys Certificates as to the consumption of the goods cleared without payment of duty for a particular project. - Held that:- since the issue needs to be appreciated based on the factual matrix, without expressing any opinion on the merits of the case, matter is remanded back to the adjudicating authority.
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