TMI Blog2011 (1) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... xempted goods charged at the time of clearance - Commissioner (Appeals) directed the appellant to deposit 50% of the duty and penalty - appellant submitted that the appellant had availed the credit wrongly, but on their own have reversed the same - Commissioner (Appeals) has rejected the appeal on the ground of non-compliance with the stay order requiring them to deposit 50% of the duty and penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Powder manufactured by them on payment of duty and also cleared Calcite Powder (falling under Chapter 25 of the First Schedule of Central Excise Tariff Act, 1985) which were chargeable to Nil rate of duty. During the period April 2006 to November 2007, the appellant availed credit on HDPE bags used commonly in manufacture of both dutiable and exempted products without maintaining separate accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed the appellant to deposit 50% of the duty and penalty respectively and since the appellant failed to deposit the amount, rejected the appeal. 4. Learned Consultant on behalf of the appellant submitted that the appellant had availed the credit wrongly, but on their own have reversed the same. After 2 years, the department had taken up the matter and issued a show cause notice. He also su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that the Commissioner (Appeals) has rejected the appeal on the ground of non-compliance with the stay order requiring them to deposit 50% of the duty and penalty respectively. Since we find that the appellant has a prima facie case in its favour, we consider it appropriate that the Stay Petition has to be allowed unconditionally. Accordingly, we waive the requirement of pre-deposit of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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