2011 (11) TMI 285

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....aiver of pre-deposit of an amount of Rs.13,59,729/- (Rupees Thirteen Lakhs, Fifty Nine Thousands, Seven Hundred and Twenty Nine only) along with interest and equivalent amount of penalty as confirmed by the adjudicating authority and upheld by ld. Commissioner (Appeals).  2. None appeared for the appellants. But, the appellant's representative on record filed written submissions to be deci....

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....Consultant and also submits tat the matter can be remanded back to adjudicating authority.  We hold that the amount already deposited by the appellant in the form of encashment of bank guarantee to the tune of 20% of duty as sufficient to hear the appeal and take up the appeal for decision. 4. On perusal of the record, we find that the issue is regarding CENVAT Credit availed by the appell....