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2013 (10) TMI 612 - AT - Central ExciseShortages of Inputs - Availment of Ineligible Cenvat credit – Waiver of Pre-deposit – Held that:- The issue involved in the case needs to be gone into detail as both the lower authorities have recorded the finding that there is confessional statements of the persons - they have only received the documents for availment of cenvat credit - the entire findings are incorrect as they had produced the invoices which indicate the payment of VAT and in some situations, payment of GTA by the appellant was also brought to the notice, which was not considered - all these issues needs to be appreciated in detail, which can be done only at the time of final disposal of the appeals - appellant should be put to some condition for hearing and disposing the appeals - appellant has already deposited an amount of Rs. 2.60 Lakhs, the main appellant to further deposit an amount of Rs. 1,50,000 – upon such submission applications for the waiver of pre-deposit of balance amounts involved are allowed and recovery stayed till the disposal of appeals – Partial stay granted.
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