2013 (8) TMI 3

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....R. ORDER Per: Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of the an amount of Rs. 1,50,12,316/- confirmed as duty, interest thereof and equivalent amount of penalty imposed. 2. The above said amounts have been confirmed by the adjudicating authority as ineligible cenvat credit availed on Hardener Resin (Wire Rope Socketing Solutions), Plats/sheets/strips/film....

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...., date etc. and tariff heading is indicated on the invoices with registration number of the supplier. It is her submission that having informed to the department about the tariff heading numbers and availment of cenvat credit, invocation of larger period is incorrect. It is also her submission that during the relevant period, various audits took place and there was no audit para indicating that th....

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....epresentative on the other hand would reiterate the findings of the lower authorities and submit that appellant has not justified this claim before the adjudicating authority as recorded by him in the findings. 6. After giving anxious consideration to the submissions made by both sides and perusal of the record, it transpires that the demand of ineligible cenvat credit for the period July 2007 to....

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....e High Court of Karnataka in the case of CCE, Bangalore vs. Madras Cement, needs to be gone into detail, which can be done only at the time of final disposal of the appeal. Since the issue is arguable one, we are of the view that, for the demand within the limitation, appellant need to be put to some condition. In order to dispose the appeal on merits, we direct the appellant to deposit an amount ....