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2014 (4) TMI 716 - AT - Central ExciseWaiver of pre deposit - Penalty under provisions of Rule 26 of the Central Excise Rules, 2002 - appellant has only issued the invoices facilitating the purchase to avail cenvat credit which were ineligible as the material/input was not supplied along with the invoices - Held that:- issue is not free from doubt in as much as the statement of the authorised signatory of the appellant clearly indicates as being confronted with the report from RTO, he has admitted the vehicles were in capable of carrying the quantity of inputs as mentioned against the invoices. At the same time, we also find that the invoices which are attached to the appeal memoranda indicate vehicle numbers and weigh bridge slips. All the invoices attached to the appeal memoranda and the findings recorded by the adjudicating authority needs to be considered in detail which can be done only at the time of final disposal of the appeal. Accordingly, we find that the appellant has not made out a prima facie for the complete waiver of the amount of penalty imposed - Conditional stay granted.
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