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2013 (10) TMI 664 - CESTAT NEW DELHICenvat Credit - Shortage of Goods – Waiver of Pre-deposit - Revenue was of the view that the verification revealed shortages of 317.112 MT of Pig Iron vis-a-vis the balance recorded in RG23A register on which the Cenvat Credit involved – Held that:- The stock taking had been done in the present of the appellant’s the Excise Clerk and at that time he had accepted the said shortages - There is nothing in the record to show that the quantity of the Pig Iron in the stock had been determine only by eye estimation and not by actual weighment - this is a point of fact which can be decided only at the time of the final hearing - the appellant are directed to deposit an amount - On deposit on the amount the requirement of pre-deposit of balance amount of Cenvat Credit demand, interest and penalty shall stand waived for hearing of the appeal – Partial stay granted.
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