2010 (8) TMI 537

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..... the Respondent. [Order]. - These stay petitions are filed by the assessee against the impugned Order-in-Appeal No. 179/2009, dated 23-11-2009, passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. Heard both sides and perused the case records. 3. On perusal of the records, I find that the adjudicating authority vide Order-in-Original No. 02/2008 dated 21-1-2008 had passed an .....

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..... reversal of Cenvat credit, the Order-in-Appeal which set aside the said Order-in-Original and demanding duty from the assessee is prima facie incorrect. In view of this, I am of the view that the appellants have made out prima facie case for waiver of pre-deposit of the amounts involved in the cases. The applications for waiver of pre-deposit of the amounts involved are allowed and recovery there .....

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