https://www.taxtmi.com/caselaws?id=220400 The Tribunal granted 100% waiver of pre-deposit for the entire amount of duty, interest, and penalty, staying the recovery during the appeal's pendency. The applicants were found prima facie entitled to the CENVAT credit as no additional duty was confirmed against them, and the penalty was not under Section 114A of the Customs Act, 1962. The Tribunal held that Rule 9(1)(b) restricts credit only in cases of fraud, collusion, willful mis-statement, and suppression of facts to evade duty, which did not apply in this case. en-us Tue, 24 Jul 2012 00:00:00 +0530 Wed, 23 Jan 2013 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220400 The Tribunal granted 100% waiver of pre-deposit for the entire amount of duty, interest, and penalty, staying the recovery during the appeal's pendency. The applicants were found prima facie entitled to the CENVAT credit as no additional duty was confirmed against them, and the penalty was not under Section 114A of the Customs Act, 1962. The Tribunal held that Rule 9(1)(b) restricts credit only in cases of fraud, collusion, willful mis-statement, and suppression of facts to evade duty, which did not apply in this case. Case-Laws Central Excise Tue, 24 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220400