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2013 (11) TMI 1093 - CESTAT AHMEDABADPersonal Penalty upon Director – Second stage dealer - Passing of ineligible cenvat credit - Waiver of Pre-deposit – Held that:- the first stage dealer has in his statement categorically stated that they had not delivered any goods to the appellant and they had paid the appellant in cash the amount - all the issues which have been taken up by the counsel can be considered only at the time of final disposal of the appeal - there is an evidence which indicates that the appellant could have passed on ineligible cenvat credit to his customers - the appellant has not made out a case for complete waiver of the amounts – appellant was directed to submit an amount of Rupees Ten Thousand as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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