2013 (5) TMI 3

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....peal under Section 35-G of the Central Excise Act, 1944 (for short the 'Act') arises out of an order dated 7.11.2012 (Annexure A-1) passed by the Customs, Excise & Service Tax, Appellate Tribunal (for Short "the Tribunal"), whereby an application of the appellants for waiver of the pre deposit was partly allowed. On 3.4.2012, learned Commissioner, Central Excise Commissioner, Ludhiana passed an o....

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.... Rakesh Gupta, S.P.Jain and Nipun Jain. While passing the said order, payment of the penalty by Kimti Lal and that of Mr. S.P.Jain, proprietor of M/s Oswal Enterprises was waived. Learned counsel for the appellant has argued that the entry of Cenvat Credit of Rs. 59,72,519/- availed by M/s Windsor Export was reversed when the duty of about Rs. 60,15,875/- was paid on the synthetic rubber compound....