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2013 (10) TMI 1043 - AT - Central ExciseEligibility of Cenvat Credit – Waiver of Pre-deposit of Penalty under Rule 15 (2) of CC Rules, r.w Section 11AC of CEA - Held that:- Following Vandana Global Ltd. Versus CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - The Tribunal has been taking a consistent view allowing the stay application of the assesses where extended period of limitation is invoked and directed pre-deposit where normal period is involved – thus the applicant is directed to deposit 25% of the demand involved for normal period – upon such submission balance dues would stand waived and its recovery stayed during the pendency of the appeal – Partial stay granted.
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