2012 (10) TMI 589

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....Jt.CDR (A.R.): for the Revenue. Per: M.V. Ravindran: These Stay Petitions have been filed for waiver of the amounts confirmed by the lower authorities as in-eligible CENVAT Credit, interest thereon and penalty imposed under the CENVAT Credit Rules, 2004. 2. After hearing both sides for some time, we find that the appeals themselves can be disposed of as the issue lies in narrow compass. Acco....

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....t they do have the batch records of this mixing and packing. He would specify that these records can be produced by them before the adjudicating authority. Since the issue involved in this case is on factual matrix as to whether the appellant has undertaken any activity on these goods, we, without expressing any opinion on the merits of the case, and keeping all the issues open, set aside the impu....