TMI Blog2013 (11) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... ls Vs. Union of India [2004 (6) TMI 590 - GUJARAT HIGH COURT] - Appellant has made out a prima facie case for complete waiver of dues and penalties - there shall be waiver from the recovery of the amounts confirmed by the lower authorities till the disposal of the appeals – stay granted. - Appeal No.E/10671 & 10673/13 - - - Dated:- 9-5-2013 - Mr. H.K. Thakur, J. For the Appellant: Shri Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the department is required for taking suo motto credit of the pre-deposit made during the adjudication proceedings. He relied upon the following case laws. i) Kunj Behari Dye Chem Pvt. Ltd. Vs. CCE Bangalore [2009 (241) ELT 84 (Tri. Bang.)] ii) Ambica Hydraulics (P) Ltd. Vs. CCE Ahmedabad [2003 (158) ELT 299 (Tri. Del.)] iii) order dated 28.6.04 passed by Hon ble High Court of Gujarat in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ception that there has to be some provision under which the petitioner can take benefit of the refund only after seeing permission of the authority whose order has been set aside by the Commissioner (Appeals). 6. Further, as per the CESTAT s judgments in the case of Kunj Behari Dye Chem Pvt. Ltd. Vs. CCE Bangalore (supra) and Ambica Hydraulics (P) Ltd. Vs. CCE Ahmedabad (supra) the issue has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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