2012 (12) TMI 928

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..... appeal against two orders in appeal. Even though the orders in appeal are different, the issue involved is the same and therefore all appeals are taken together and a common order is passed. Even though only stay applications have been listed, after hearing both sides for some time, it was found that this is a case wherein the issue involved is availment of cenvat credit on the basis of invoices i .....

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..... submissions into account, I find that this submission is fair and reasonable and therefore requirement of pre-deposit is waived and appeals are taken for final decision. 5. In this case, as submitted by the ld. Counsel, wrong availment of credit by receiving unit is Rs.4 lakh each and both of them have paid up the cenvat credit and interest thereof and penalty also. Since the amount of credit wr .....

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