2013 (9) TMI 348

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..... Pre-deposit is waived and recovery thereof is stayed during the pendency of appeal. Decided in favor of Assessee. - E/590/11-Mum - S/355/13/SMB/C-IV - Dated:- 22-3-2013 - S K Gaule, J. For the Appellant : Shri Vinod Awtani, Adv. For the Respondent : Shri S V Kuvlekar, Assistant Commissioner (AR) Per: S K Gaule: Heard both sides. 2. The applicant filed this application for waiv .....

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..... ance on the decision on Co-ordinate Bench in the case of Commissioner of Central Excise, Chennai-III versus Indian Steel Allied Products reported in 2009 (238) E.L.T. 526 (Tri.Chennai). 5. The contentions is that they have received the inputs in their factory. i) As per Rule 8(2) of Central Excise Rules, 2002 makes deeming provision about payment of excise duty and provide that credit of .....

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