https://www.taxtmi.com/caselaws?id=239924 The Tribunal granted total waiver of predeposit of CENVAT Credit and penalty for the Applicant, who purchased machineries from M/s. Saha Industries. Despite allegations against M/s. Saha Industries, the Tribunal found that the goods were received, installed, and paid for by the Applicant, establishing a prima facie case for the waiver. The decision emphasized the importance of presenting clear evidence and legal arguments when seeking such waivers, with reference to previous cases supporting the Applicant's position. As a result, all dues adjudged were waived, and recovery stayed pending Appeals. Stay Petitions were allowed. en-us Thu, 13 Jun 2013 00:00:00 +0530 Sun, 24 Nov 2013 07:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239924 The Tribunal granted total waiver of predeposit of CENVAT Credit and penalty for the Applicant, who purchased machineries from M/s. Saha Industries. Despite allegations against M/s. Saha Industries, the Tribunal found that the goods were received, installed, and paid for by the Applicant, establishing a prima facie case for the waiver. The decision emphasized the importance of presenting clear evidence and legal arguments when seeking such waivers, with reference to previous cases supporting the Applicant's position. As a result, all dues adjudged were waived, and recovery stayed pending Appeals. Stay Petitions were allowed. Case-Laws Central Excise Thu, 13 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239924