2013 (11) TMI 1101

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..... Appraiser (A.R.) ORDER Per Dr. D.M. Misra; This Application is filed by the Applicant seeking waiver of pre-deposit of CENVAT Credit of Rs.36,66,039/- and equal amount of penalty under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944.. 2. At the outset, Ld. Authorised Representative for the Applicant has submitted that the Applicant had purchased mach .....

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..... CCE & ST, Siliguri, vide Order No.S-895/KOL/2012 dated 06.08.2012, had granted unconditional stay. The ld. Consultant submitted that the facts involved in the present case are identical to the facts involved in the above-mentioned case, inasmuch as, the assessee in that case also had received the capital goods from M/s. Ashok Stampings Pvt. Ltd. against whom proceedings were initiated like the pre .....

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..... Pay Cheques'. We find that in similar situation in Sapphire Paper Mills (P) Ltd. case (supra), this Tribunal had allowed the stay petition. In these circumstances, we find that the Applicant could able to make out a prima facie case for total waiver of predeposit of all dues adjudged. Accordingly, all dues adjudged are waived and its recovery stayed during pendency of the Appeals. Stay Petitions .....

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