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2013 (11) TMI 1151 - CESTAT BANGALOREDenial of cenvat credit on inputs - Duty demand on removal of finished goods from the factory - Storage without prior permission from the jurisdictional Commissioner – Waiver of Pre-deposit – Held that:- Prima facie, the law obligating the manufacturer to pay duty of excise on finished goods removed from the factory and to reverse CENVAT credit on inputs removed as such from the factory is mandatory - the permission was sought but not acceded to - the appellant chose to remove the goods outside the factory premises, without even choosing to raise a grievance before the Chief Commissioner against the Commissioners decision on their request - the appellant-company cannot claim prima facie case against the penalties imposed on them - As regards duty, they need not pre-deposit it inasmuch as the goods on which the duty has been demanded is within the control of the department – Pre-deposit of Rupess Fifty thousand ordered to be submitted – upon such submission rest of the duty to be waived till the disposal - partial stay granted.
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