2012 (6) TMI 276

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.... Per: S S Kang: 1. Heard both sides. 2. The application is filed by the applicant for waiver of pre-deposit of the dues. 3. The adjudicating authority confirmed the demand of duty of Rs.38,83,087/-, interest and penalty and appropriated an amount of Rs.13,73,007/- already paid by the appellant during investigation. The appellant filed application before the Commissioner (Appeals) for w....

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....the Cenvat Credit Account, therefore, the pre-deposit of interest and penalty may be waived. The applicant relies upon the decision of the Tribunal in the case of Manak Moti Forgings Pvt. Ltd. vs. CCE, Aurangabad 2011(264) ELT 100 (Tri-Mumbai). 5. In this case the demand of duty of Rs.38,83,087/- is confirmed and the applicant had paid the duty from the Cenvat Credit account. As per the provisi....