Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 963 - CESTAT CHENNAIDenial of credit on input service distributed – Waiver of Pre-deposit – Held that:- The applicant did not produce all the documents before the adjudicating authority - There is no force in the submission of the learned counsel that there is no dispute regarding the authenticity of documents which have been received and accounted for in the books of accounts by the applicant - the applicants failed to make out a prima facie case for waiver of pre-deposit of the entire amount of tax and penalty - the applicant is directed to deposit a sum of Rupees one crore as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
|