TMI Blog2013 (6) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... facie it cannot be said that the appellant have a prima facie case as admittedly the verification regarding receipt of the goods covered by the invoices, on the basis of Cenvat credit had been taken, had not been done. - appellant directed to make pre deposit of 50%. - 1180-1182 of 2012 (SM) - - - Dated:- 16-5-2012 - Rakesh Kumar, J. Appellant Rep by: Shri Alok Arora, Adv. Respondent Rep by: Shri Bharat Bhushan, SDR Per: Rakesh Kumar: The common issue involved in these three appeals is as to whether Cenvat credit in respect of duty paid capital goods is admissible on the basis of photocopies or extra copies of the invoices, the original invoices being not available. The department being of the view that Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rified by the Jurisdictional Superintendent, that so far as appeal No. E/1180/2012 and E/1181/2012 are concerned, this is the second round, that in first round of litigation, the appeals had been dismissed by the original Adjudicating Authority by ex-parte order and the Commissioner (Appeals) has upheld such ex-parte orders and for this reason, the Tribunal had remanded the matter to the original Adjudicating Authority with directions for pre-deposit of 50% of the demand, that in pursuance of the Tribunal's directions vide its final order No. 1121-1122/2010 - SM (BR) dated 08/10/10, the appellant have already paid an amount of Rs. 2,01,711/- + Rs. 67,327/- (i.e. total amount of Rs. 2,69,038/-), that this amount is still with the department, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are concerned, I find that in respect of these appeals, this is the second round of litigation and in first round of litigation when the matter had come up to the Tribunal, the Tribunal while remanding the matter had directed the appellant to deposit the amounts of Rs. 2,01,711/- and Rs. 67,327/- which had been deposited and are still with the department. In view of this, so far as these appeals are concerned, there is no necessity to require the pre-deposit of any further amount. As regards, the stay application No. E/S/1494/2012 in appeal No. E/1182/2012, prima facie it cannot be said that the appellant have a prima facie case as admittedly the verification regarding receipt of the goods covered by the invoices, on the basis of Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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