2013 (8) TMI 683

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.... appellant filed this application for waiver of pre-deposit of Rs.2,15,91,035/- payable on exempted goods "Bagasse" for the period May'08 to July, '10 under Rule 14 of CENVAT Credit Rules read with proviso Section 11A(1) of the Act. along with interest under Rule 14 of the said rules read with Section 11AB of the Act and penalty under Rule 15 (3) of the said rules read with Section 11AC of the Act....

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....me Court as reported in 2005 (189) E.L.T.A.62 and another decision on an identical issue. But the adjudicating authority did not consider as those cases are related to Rule 57CC of the earlier rules. In this context, we find that the Tribunal in the case of India Potash Ltd. Vs. Commissioner of Central Excise, Allahabad reported in 2012 (281) E.L.T. 622 (Tri.-Del.) held that the assessee is not re....