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2014 (8) TMI 435 - AT - Central ExciseCENVAT Credit - CHA services and Clearing & Forwarding Agent Services - Held that:- In view of CCE Ahmedabad-II Vs Cadila Healthcare Ltd (2013 (1) TMI 304 - GUJARAT HIGH COURT) appellant seems to have a good case on merits. Under the circumstances, it is not justified on the part of first appellate authority to order nearly 100% of pre-deposit when the appellant has an arguable case in view of a favourable decision from the jurisdictional High Court. As the issue lies in a narrow compass, therefore, after allowing the stay application, appeal itself is taken up for disposal. Accordingly, order dt.07.01.2014 passed by first appellate authority, rejecting the appellants appeal for non-compliance, is set aside and matter is remanded back to him for deciding the issue on merits without insisting for any pre-deposit from the appellant in these proceedings - Decided in favour of assessee.
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