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2014 (8) TMI 745 - AT - Central ExciseDenial of CENVAT Credit - Non compliance of pre deposit order - Held that:- The appeals filed by the appellant before the first appellate authority, were dismissed for non-compliance. As the issue revolves around a narrow compass, therefore, after allowing the stay applications, the appeals themselves are taken up for disposal. From the facts & circumstances of these appeals, it is observed that the issue involved in these proceedings on taking of CENVAT Credit when borne by the appellant is arguable one but the premises hired is used by another job worker. In the dispute of this nature, asking of pre-deposit of nearly 50% of the amount confirmed seems to be excessive. Without expressing any opinion on the merits of the case, appellant is directed to pre-deposit an amount of ₹ 2 lakhs (Rupees Two lakhs only) in both these appeals within a period of four weeks and report compliance to the first appellate authority to decide the matter on merit. In view of the above observations, the OIA dt.24.03.2014 passed by the first appellate authority is set aside and the appeals are remanded back to first appellate authority for de-novo consideration - Decided in favour of assessee.
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