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2014 (11) TMI 536 - HC - Central ExciseWaiver of pre-deposit - Cenvat credit - Seizure of documents reveled that assessee wrongfully enjoyed CENVAT Credit - discrepancy in the raw material account - Non consideration of all the issues by CESTAT - Held that:- Apart from the plea that the ‘waste and scrap’ generated from the manufacturing process does not invalidate the availment of the Cenvat credit but a plea of limitation was also taken, which if succeeds, would render the entire proceeding to fall. This Court does not find any reflection in the impugned order that the CESTAT has addressed on the issue of limitation though the same was raised before the adjudicating authority and also raised before the CESTAT. Furthermore, the petitioner have produced documents and materials relating to the loss suffered in the business and raises the plea of financial hardship which does not appear to have been taken care of in the impugned order. issues raised before this Court which was also raised before the CESTAT has not been considered in the impugned order and, therefore, is required to be set aside. - matter remanded back to tribunal - Decided in favour of assessee.
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