2013 (11) TMI 235

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.... Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of the amounts confirmed as ineligible cenvat credit availed, interest thereof and equivalent amount of penalty imposed by the adjudicating authority and upheld by the first appellate authority. 2. Ld. counsel submits that the appellant is in the business of manufacturing of insecticides and has received back the ....

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....In our view, prima facie, appellant has not made out a strong case for the complete waiver of the amounts of penalties involved as in the first place, the cenvat credit availed by the appellant on the dated expired goods is in violation of the provisions of Central Excise Rules, 2002, in as much as they being in the business for decades, should have known that date expired manufactured insecticide....