2013 (3) TMI 63

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....enue Per Dr. D.M. Misra. 1. This is an Application filed by the Applicant seeking waiver of pre-deposit of CENVAT Credit of Rs.81,034/- and equivalent amount of penalty imposed under section 11AC of Central Excise Act, 1944 read with Rule 15 of CENVAT Credit Rules, 2004. 2. At the outset Ld.Authorized Representative of the Applicant has submitted that their Appeal was dismissed by the Ld....

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....sion of Section 35F of Central Excise Act, 1944. 4. After hearing both sides I find that the Appeal itself could be disposed of at this stage. Hence, after waiving the requirement of pre-deposit of all dues, the Appeal itself is taken up for disposal with the consent of both sides. 5. I find that the Ld.Commissioner has passed an order on 12.03.2012 directing the Applicant to deposit the ent....