https://www.taxtmi.com/caselaws?id=237893 The Tribunal granted the appellant a waiver of predeposit of duty and penalty under Rule 15(2) of the Cenvat Credit Rules, 2004, read with Section 11AC of the Central Excise Act, 1944. This decision was based on the similarity of the case to a precedent set by the Delhi High Court, where it was held that no duty was required to be paid for used capital goods cleared before a specific rule amendment. The Tribunal found the appellant's case to be analogous, leading to the grant of the waiver and a stay on recovery pending appeal. en-us Wed, 04 Sep 2013 00:00:00 +0530 Fri, 11 Oct 2013 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237893 The Tribunal granted the appellant a waiver of predeposit of duty and penalty under Rule 15(2) of the Cenvat Credit Rules, 2004, read with Section 11AC of the Central Excise Act, 1944. This decision was based on the similarity of the case to a precedent set by the Delhi High Court, where it was held that no duty was required to be paid for used capital goods cleared before a specific rule amendment. The Tribunal found the appellant's case to be analogous, leading to the grant of the waiver and a stay on recovery pending appeal. Case-Laws Central Excise Wed, 04 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237893