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    <title>2013 (11) TMI 1341 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found prima facie evidence against the appellant regarding the wrongful Cenvat credit claim, leading to a partial deposit requirement for further examination. The penalties imposed on the company and its director were subject to review, with the director&#039;s penalty waived pending proceedings. The decision highlighted the need for detailed examination during the final hearing to determine the validity of the claims and evidence presented by both parties.</description>
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      <description>The Tribunal found prima facie evidence against the appellant regarding the wrongful Cenvat credit claim, leading to a partial deposit requirement for further examination. The penalties imposed on the company and its director were subject to review, with the director&#039;s penalty waived pending proceedings. The decision highlighted the need for detailed examination during the final hearing to determine the validity of the claims and evidence presented by both parties.</description>
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