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2012 (6) TMI 3 - CESTAT, AHMEDABADStay Petition for waiver of pre-deposit, interest thereof and penalty – Revenue stated that the appellant had been unable to produce Project Authority Certificate (PAC) and also that the 2 PACs were having same number, hence duplication - Held that:- On perusal of the papers produced by the assesse, indicate that PAC certificates were available with them today for justifying their claim of clearance and as regards duplication of the PAC number, the concerned Project authority has given a certificate giving the reasoning for duplication of same number - this kind of exercise of factual verification of PACs to the clearances made by the appellant needs to be done by the adjudicating authority so the matter needs to be re-considered – in favour of assessee.
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