2013 (2) TMI 9

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....Advocate for the appellants. HEMANT GUPTA, J.(Oral) Challenge in the present appeal under Section 35G of the Central Excise Act, 1944 (for short 'the Act') is to an order dated 28.06.2012 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (for short ' the Tribunal'), whereby on an application of waiver of pre-deposit on duty, interest or penalty, the Tribunal ordered....

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....dulently on the strength of 23 invoices issued by M/s V.K.Metal Works, Jammu without the physical receipts on goods mentioned therein. Such finding was recorded by the adjudicating authority and affirmed by the Commissioner of Central Excise, Delhi vide order dated 23.08.2011. The learned Tribunal has considered the fact that show case notice issued to M/s V.K. Metal Works is pending adjudicati....