2012 (7) TMI 198

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....both sides. 2. The applicants filed the application for condoning the delay of 44 days in filing the appeal. In view of the reasons explained in the application i.e. labour problem, the delay is condoned. 3. The applicants filed application for waiver of pre-deposit of duty of Rs.61,56,011, interest and penalty. The demand is confirmed on the ground that the applicants availed credit without....

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.... applicants availed credit of Rs.4362547/- without having any duty paying documents. This is evident from the Annexure-A to the show-cause notice. Further, the applicants had availed credit of Rs.1793439 on the strength of Xerox copies of the invoice. As per Rule 9 of the Cenvat Credit Rules, Xerox copy of the invoice is not a valid duty paying document for availing credit. Revenue also submitted ....

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....urt held as under:- "This appeal is filed against the Order No.152/97-WZB passed by the Customs, Excise and Gold(Control)Appellate Tribunal, West Regional Bench at Mumbai (for short 'the Tribunal'), in Appeal No.E/789-RV/95-Bom., dated December, 1996. 2. The Tribunal dismissed the appeal on the ground that the amount which was required to be deposited under Section 35F of the Central Excise ....

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....the properties of the industrial company, (c) the appointment of a receiver in respect thereof, and (d) proceeding in regard to suit for recovery of money or for the enforcement of any security against the industrial company or of any guarantee in respect of any loans or advance granted to the industrial company. Payment of pre-deposit covered under Section 35F of the Central Excise Tax Act, 1944 ....