2009 (10) TMI 568

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....bsp; Shri M. S. Nagaraja, Advocate, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - These stay petition are directed against wavier of pre-deposit of the following amounts. (1)     Disallowance of Cenvat credit of Rs. 2,09,23,320/- (2)     Penalty of Rs. 2000/- for each credit en....

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....Credit Rules, 2004. He also proceeded on the ground that the applicant's activity does not amount to manufacture. 4. Learned counsel would submit that the adjudicating authority has traversed beyond the allegations made in the show cause notice. It is his submission that the in an earlier case, the applicant's appeal was allowed by learned Commissioner (Appeals) in respect of very same al....