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2013 (11) TMI 1174 - CESTAT NEW DELHIDenial of Processed fabrics - Invoices are not addressed to the appellant – Waiver of Pre-deposit – Held that:- Consignee’s name as to mentioned in the invoice is M/s. Mahaveer Polytex (P) Ltd. Account M/s. Indo British Garments (P) Ltd. and the address of the consignee is the address of the appellant - The name of M/s. Mahaveer Polytex (P) Ltd. had been mentioned, as they are the indenting dealer through whom the appellant had placed the orders with the manufacturers for purchase of fabrics - The various discrepancies in the invoices mentioned in the order, had not been mentioned in the Show Cause Notice - Prima facie view that Commissioner (Appeals) has gone beyond grounds taken in the Show Cause Notice – amount of the duty already paid by the appellant is sufficient for hearing of the appeal - the requirement of pre-deposit of balance amount of Cenvat Credit demand, interest and penalty waived till the disposal – Stay granted.
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