2013 (7) TMI 671

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER This is an application seeking waiver of duty demand of Rs. 2,57,330/- with interest and equal amount of penalty. 2. Briefly stated the facts relevant for the disposal of the application are that the appellant is engaged in the manufacture of V.P. sugar and molasses. During the period October, 2008 to August, 2009 the appellant claimed Cenvat credit to the tune of Rs. 2,57,330/- on vari....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appeal. Along with appeal appellant has filed the instant application under Section 35F of the Central Excise Act, 1944. 5. Learned Shri P.K. Mittal, Advocate, for the appellant pressing for waiver of pre-deposit has submitted that the impugned order is not sustainable in law for the reason that the adjudicating authority as well as the Commissioner (Appeals) have failed to appreciate that the ....