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    <title>2014 (7) TMI 22 - CESTAT AHMEDABAD</title>
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    <description>Rule 15 of the Cenvat Credit Rules, 2004 was read prima facie as not authorising personal penalties on individuals for an infraction attributable to an assessee. On that basis, the applicants were found to have made out a strong case for waiver of pre-deposit. The stay applications were allowed, recovery of the disputed amounts was stayed until disposal of the appeals, and the matters were directed to be listed before the Single Member Bench for final disposal.</description>
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      <description>Rule 15 of the Cenvat Credit Rules, 2004 was read prima facie as not authorising personal penalties on individuals for an infraction attributable to an assessee. On that basis, the applicants were found to have made out a strong case for waiver of pre-deposit. The stay applications were allowed, recovery of the disputed amounts was stayed until disposal of the appeals, and the matters were directed to be listed before the Single Member Bench for final disposal.</description>
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