2013 (2) TMI 391

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r. M.V. Ravindaran;   When this stay petition was called out, after hearing both sides for some time on the issue, I find that the appeal itself could be disposed of at this juncture. Accordingly, after allowing the application for the waiver of pre-deposit of the amounts involved, take up the appeal itself for disposal.   2. Heard both sides and perused the record.   3. The issu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ot be any intention to evade of Central Excise duty by availing the Cenvat credit of the duty paid on the Welding Electrodes, on the ground that the returns were filed before the lower authorities. The lower authorities have not recorded any finding on the said point raised by the appellant, in his order in appeal.  In my view, the question of limitation needs to be addressed by the lower au .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X