2014 (1) TMI 520

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..... aiver of pre-deposit of the penalty imposed on the appellant under Rule 26 of the Central Excise Rules, 2002 on the ground that the appellant had only issued invoices in the name of M/s. Kalpataru Alloys Pvt. Ltd. which enabled them to avail ineligible cenvat credit. 2. After hearing both sides for some time on the stay petition and perusal of the records, we find that the appellant herein is a m .....

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..... taru Alloys Pvt. Ltd. In view of the foregoing, we find that the appellant has made out a strong prima facie for the waiver of the pre-deposit of the amounts involved. Application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal. This appeal may be connected with appeal No. E/858/12 of M/s. Kalpataru Alloys Pvt. Ltd. and list .....

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