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2014 (3) TMI 1053 - AT - Central ExciseWaiver of predeposit of MODVAT along with interest - Held that:- Commissioner (Appeals) on earlier occasion remanded the matter to the adjudicating authority for verification of the original copies of the invoices but the applicant failed to produce the original copies for verification. A plea was taken by the applicant before the Commissioner (Appeals) that on earlier occasion they produced the original copies of invoices before the Commissioner (Appeals) which is negated by the Commissioner (Appeals) in the impugned order with detailed finding. Prima facie, the applicant failed to produce the original invoices. The learned counsel submittion that they have placed the duplicate copies of invoices which was not considered by the lower authorities would be looked into at the time of hearing the appeals at length. In view of that the applicant is directed to make predeposit of ₹ 3,00,000/- (Rupees three lakhs only) within a period of six weeks and report compliance on 23.5.2014. Upon such deposit, predeposit of the balance dues stands waived and recovery thereof stayed during the pendency of the appeals.
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