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2014 (6) TMI 789

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..... ng - if the Commissioner is not accepting the figures provided by the appellant then he should intimate the appellant the correct figure according to him is required to be considered. - Following decision of Orkay Glass Industries [2012 (2) TMI 438 - CESTAT NEW DELHI] and Rochem Separation Systems (I) Pvt. Limited [2012 (4) TMI 513 - CESTAT MUMBAI] - Matter remanded back - Decided in favour of ass .....

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..... length for sometime on the stay petitions, we are of the view that appeals themselves could be disposed of at this juncture as the issue lies in a narrow compass. Accordingly, considering the amount already deposited by the appellants as enough deposit, we take up the appeals for disposal after waiving the condition of pre-deposit of the balance amounts involved. 4. On perusal of the records, .....

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..... ur view, this is incorrect way of dealing with the situation and this has been decided by the tribunal in the case of Orkay Glass Industries 2013 (295) ELT 604 (Tri. Del.) and Rochem Separation Systems (I) Pvt. Limited 2013 (291) ELT 467 (Tri. Mumbai), wherein the bench has held that, if the Commissioner is not accepting the figures provided by the appellant then he should intimate the appellant t .....

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..... s which are of no use to the department but may be useful to them for preparing additional defence against the show cause notice. We find merits in the prayer made by the learned Counsel and direct the adjudicating authority to release the documents which are sought for by the appellants in their earlier applications. 6. Since the matter is of 2007, we direct the adjudicating authority to compl .....

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