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2011 (8) TMI 592 - HC - Central ExciseWaiver of Pre deposit - Question of law raised: penalty is imposable upon the Appellant under Rule 13 of Cenvat Credit Rules, 2002 when the Appellant had never availed of Cenvat Credit? - issue of invoices by the Appellant also implies taking of cenvat credit? - Held That:- Tribunal proceeded on the erroneous basis in paragraph 5 of its order that the Appellant had not disputed having issued invoices passing a huge Cenvat credit amounting to Rs.4.05 Crores. This factual basis with respect and prima facie appears to be erroneous. Case remitted back to tribunal for a fresh decision on the application for waiver of predeposit.
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