2014 (1) TMI 1010

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..... Mr. M.V. Ravindaran; These applications are filed for the waiver of pre-deposit of penalties imposed under the provisions of rule 26 of Central Excise Rules, 2002, on the ground that the appellants being Vice-President, Directors and employee, has involved themselves in abetment of availment of Cenvat credit without receiving the inputs. 2. After hearing both sides and perusal of record, we fin .....

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..... ssued any document on which someone has availed the Cenvat credit. 3. In view of the foregoing, at this juncture, we find that the appellant has made out a case for the waiver of pre-deposit of amounts involved. Accordingly, application for the wavier of pre-deposit of amount of penalty is allowed and recovery thereof stayed till the disposal of appeal. 4. Since the issue involved in this case l .....

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