https://www.taxtmi.com/caselaws?id=249154 The Tribunal found that the applicant failed to establish a prima facie case for waiving the duty, interest, and penalty in relation to availing CENVAT credit under Rule 9(1)(b) of the CENVAT Credit Rules, 2004. The Tribunal concluded that the invoices issued post-proceedings initiation did not qualify as supplementary invoices, thus not meeting the criteria for a complete waiver. As a result, the Tribunal directed the applicant to predeposit a specified amount within a set timeframe while waiving the remainder of the duty, interest, and penalty pending the appeal process. en-us Wed, 02 Apr 2014 00:00:00 +0530 Sat, 05 Jul 2014 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249154 The Tribunal found that the applicant failed to establish a prima facie case for waiving the duty, interest, and penalty in relation to availing CENVAT credit under Rule 9(1)(b) of the CENVAT Credit Rules, 2004. The Tribunal concluded that the invoices issued post-proceedings initiation did not qualify as supplementary invoices, thus not meeting the criteria for a complete waiver. As a result, the Tribunal directed the applicant to predeposit a specified amount within a set timeframe while waiving the remainder of the duty, interest, and penalty pending the appeal process. Case-Laws Central Excise Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249154