2012 (6) TMI 395

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....nbsp; One of the raw materials for the appellant is Methyl Tertiary Butyl Ether and during the period May 2004 to June 2007, on verification of records, it was found that the actual quantity received was less than what was indicated in the invoices. Proceedings were initiated for recovery of cenvat credit availed on such shortages in quantity received in the factory of the appellant during the ....

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.... can be decided straightway and therefore, requirement of pre-deposit is waived and appeal itself is taken up for decision.   3. Learned advocate submitted that, in Para 12 of the order in appeal Learned Commissioner (Appeals) himself has observed while taking a view that cenvat credit has to be reversed only in cases where short receipt is more than 2% as there does not seem to be any int....