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2015 (6) TMI 302 - AT - Central ExciseDenial of CENVAT Credit - Failure to pay duty due to clerical mistake - Held that:- The only basis of the duty demands against the appellant is that during the period of default beyond 30 days from the due date the appellant were required to pay duty on the clearances during that period without utilizing the Cenvat credit. However, we find that Hon'ble Gujarat High Court [2014 (12) TMI 585 - GUJARAT HIGH COURT] in the judgment mentioned above has struck down above mentioned condition contained in sub-rule (3A) of Rule 8 requiring that during the forfeiture period an assessee would be required to pay duty without utilizing the Cenvat credit. We are therefore, of the prima-facie view that the impugned order is not correct and as such the appellant have strong prima-facie case in their favour. The requirement of pre-deposit of the duty demand, interest and penalty is therefore, waived for hearing of the appeal and recovery thereof is stayed during pendency of the appeal - Stay granted.
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