TMI Blog2008 (8) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. The appellant is required to pre-deposit duty of Rs. 96,83,557/- and equal amount of penalty. The allegation is that they have availed Cenvat credit on the inputs, which were transferred to another unit of their own without taking permission and ultimately, the other unit exported the goods. The Revenue s contention is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was no suppression of facts with an intention to evade duty and hence, the demands are barred by time. He submits that in these circumstances duty and penalty is not leviable in this case. 3. The learned DR files parawise comments wherein all the points raised in the Show Cause Notice and in the impugned order have been reiterated. The learned DR submits that the appellant has irregularly take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the goods have all been exported and they are eligible for Cenvat credit in these circumstances. The aspect of demands being barred by time is a well taken ground. The Revenue has not specifically countered this aspect in the reply. We are of the considered opinion that the appellants have made out a strong case in their favour and hence, the stay application is allowed granting waiver of pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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