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2015 (2) TMI 880 - AT - Central ExciseWaiver of pre deposit - CENVAT Credit - Imposition of equivalent penalty u/s 11AC - Business Support Service - Held that:- Prima facie, in as much as, M/s. ABMCPL is a separate legal entity and cannot be considered as an extended arm of the applicant like Head office or Branch office. In the result, the applicant could able to make out a prima facie case for waiver of pre-deposit of dues adjudged. Consequently, all dues adjudged is waived and its recovery stayed during the pendency of the appeal - Stay granted.
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