https://www.taxtmi.com/caselaws?id=153710 The Tribunal granted the applicant's request for waiver of pre-deposit of duty and penalty amounting to Rs. 3,15,170/- due to the transfer of Cenvat credit following the merger of units. The Commissioner (Appeals) had initially denied the credit for lack of supporting documents under Rule 11, but the Tribunal determined that the applicant had established a prima facie case for the waiver. As a result, the pre-deposit of duty and penalty was waived pending the appeal's disposal, and the stay application was approved. en-us Fri, 07 Aug 2009 00:00:00 +0530 Sat, 27 Jul 2013 13:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153710 The Tribunal granted the applicant's request for waiver of pre-deposit of duty and penalty amounting to Rs. 3,15,170/- due to the transfer of Cenvat credit following the merger of units. The Commissioner (Appeals) had initially denied the credit for lack of supporting documents under Rule 11, but the Tribunal determined that the applicant had established a prima facie case for the waiver. As a result, the pre-deposit of duty and penalty was waived pending the appeal's disposal, and the stay application was approved. Case-Laws Central Excise Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153710