TMI Blog2013 (11) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an Application seeking wavier of pre-deposit of CENVAT Credit of Rs.11,559/- and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944. 2. Ld. Advocate for the Applicant has submitted that the present demand relates to payment of 5% of sale price of the Press Mud emerged as by-product in the course of manufacture of the finished goods namely sugar and molass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned notice nor in the impugned Order. Thus, the Applicant could able to make out a prima facie case for total waiver of all dues adjudged during pendency of the Appeal. Accordingly, pre-deposit of all dues adjudged is waived and its recovery stayed during pendency of the Appeal. Stay Petition is allowed.
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