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2014 (10) TMI 375 - CESTAT BANGALOREWaiver of pre deposit - Cenvat credit - Receipt of rejected goods - prescribed records - Held that:- according to Rule 16 any rejected goods on which duty has been paid can be brought back to the premises of a manufacturer for any reason and by following the procedure prescribed therein. What is required to be shown is that the goods have been accounted for. Now there are no prescribed statutory records in Central Excise law except for daily stock account the proforma of which is prescribed and is statutorily required to be maintained. Therefore an assessee is free to maintain records which according to him are required and sufficient for the purpose for which he maintains the records. In this case it is not the case of the department that the records maintained are not sufficient but it is their case that the procedure prescribed in the trade notice has not been followed. Under these circumstances I consider that appellant has made out a prima facie case for waiver and accordingly there shall be waiver of pre-deposit of the entire amount of dues and stay against recovery of the same during the pendency of appeal - Stay granted.
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