2011 (3) TMI 1228

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.... for respondent Per: M.V. Ravindran 1. This stay petition is filed for waiver of pre-deposit of an amount of Rs.2,37,872/- confirmed as wrong credit and penalty of Rs.10,000/- imposed under Rule 13 of Cenvat Credit Rules, 2002 and interest under Section 11AB of the Central Excise Act, 1944 and upheld by the Commissioner (Appeals). 2. After hearing both sides for some time on the stay petitio....

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.... as person, who can issue the invoice and discharge duty liability. 4.  We find that the CBE & C Circular No.345/2/2004-TRU dated 28/07/2004 have categorically clarified  as under:- .......Hence, from the above it is clear that even after the omission of Rule 12B of Central Excise Ruoles, 2002, the firm can clear goods lying with them under an invoice after paying Central Excise Dut....