2013 (9) TMI 348

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.... Per: S K Gaule: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of cenvat credit of Rs. 1,00,246/- and equallant amount of penalty imposed under Rule 15 (1) Cenvat Credit Rule, 2004. 3. The contention of the applicant is that the department has initiated proceeding against them on the ground that they have availed and utilized Cenvat Credit of duty whereas ....