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2013 (11) TMI 1203 - CESTAT AHMEDABADAvailment of ineligible cenvat credit – Waiver of Pre-deposit – Held that:- All the evidences which have been relied upon by the counsel need to be appreciated by the first appellate authority and can be done by him only when he takes up appeal for disposal on merits - the appellants need to be put to condition for hearing and disposing the appeal by the first appellate authority there are findings which are against the claim of appellant - appellant is directed to deposit an amount of Rs.10 lakhs as pre-deposit – upon such submission rest of the duty to be stayed – Appeals are allowed by way of remand as indicated - stay granted.
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