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2013 (6) TMI 5 - CESTAT MUMBAICenvat credit availed without cover of any proper document/challan showing short receipts issued by the buyers - waiver of pre-deposit of duty, interest and penalty - Held that:- As the applicant is availing credit of duty paid on the cement which was received short by their customers, the applicant is to show that their customers have received less quantity of cement than shown in the invoice. The applicant has not produced such documents before the adjudicating authority nor before the Commissioner (Appeals) it is not a case for total waiver of duty. Applicant is directed to deposit an amount of Rs.10,00,000/- within eight weeks on deposit of which the pre-deposit of the remaining duty, interest and penalty is waived and recovery of the same is stayed during the pendency of the appeal.
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