2013 (10) TMI 612

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....Respondent: Shri S.K. Mall, AR ORDER Per: Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 10,25,208/- confirmed as duty, interest thereof and equivalent amount of penalty imposed on the main appellant and personal penalties of Rs. 50,000/- on Shri Sarwan Ram Rewar and Rs. 2,50,000/- on Shri Surendra Arya. 2. The above said amounts have....

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....ed in this case needs to be gone into detail as both the lower authorities have recorded the finding that there is confessional statements of the persons i.e. Shri Sanjay Gupta and Shri Surendra Arya who have stated that they have only received the documents for availment of cenvat credit. It is the case of the learned counsel that the entire findings are incorrect as they had produced the invoice....