TMI Blog2011 (10) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority to decide afresh - E/1702/10 - - - Dated:- 21-10-2011 - Mr. S.S. Kang, J. Appearance: Shri Punit Gupta, Chartered Accountant, for appellant Shri A.K. Prabhakar, Superintendent (AR), for respondent Per: S.S. Kang Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.1,71,429/-, interest and penalty. The demand is co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit has been availed in respect of the inputs used in the manufacture of exempted goods. The contention is that in the reply to show-cause notice as well as before the authorities below, this plea was specifically taken and this has not been taken into consideration, therefore the demand is not sustainable. 4. The Revenue submitted that the applicant failed to produce any evidence in support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are used in the manufacture of exempted goods. This fact requires verification, hence the impugned order is set aside after waiving pre-deposit of duty, interest and penalty and the matter is remanded to the adjudicating authority to decide afresh after affording an opportunity of hearing to the appellant. The stay petition is allowed and the appeal is disposed of by way of remand. (Dictate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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