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2014 (7) TMI 530 - CESTAT NEW DELHICENVAT Credit - removal of inputs from the registered premises to the adjacent unregistered premises - storage of goods outside the factory premises at nearby premises own by the assessee - storage beyond the excisable area - the facts were noticed during physical verification by the department - Difference of opinion - Matter referred to larger bench with following questions of law:- Whether no pre-deposit is to be ordered as held by Member (Judicial). OR Whether pre-deposit by respective appellants to the extent directed by learned Technical Member should be ordered.
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