https://www.taxtmi.com/caselaws?id=246135 The Appellate Tribunal CESTAT AHMEDABAD, in a case involving the appellant's improper availment of cenvat credit without receiving goods, allowed the waiver of pre-deposit of balance amounts. The appellant's request for adjournment was denied, and the judge referred to a High Court judgment indicating that demands for extended periods in such cases may not be confirmed. As the appellant had already reversed the duty liability, the court stayed the recovery process until the appeal's disposal, recognizing a prima facie case for the waiver. en-us Tue, 08 Jan 2013 00:00:00 +0530 Thu, 17 Apr 2014 06:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246135 The Appellate Tribunal CESTAT AHMEDABAD, in a case involving the appellant's improper availment of cenvat credit without receiving goods, allowed the waiver of pre-deposit of balance amounts. The appellant's request for adjournment was denied, and the judge referred to a High Court judgment indicating that demands for extended periods in such cases may not be confirmed. As the appellant had already reversed the duty liability, the court stayed the recovery process until the appeal's disposal, recognizing a prima facie case for the waiver. Case-Laws Central Excise Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246135