2013 (11) TMI 383

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.... Sahab Singh : This application has been filed by M/s Amba Poly Crome Pvt. Ltd. seeking waiver of pre-deposit and stay of recovery of amount of Rs.35,01,028/- and equal amount of penalty imposed by the original authority and confirmed by Commissioner (Appeals). 2. The appellants are engaged in the manufacture of HDPE fabric/bags and availing Cenvat credit of the duty paid on the inputs in te....

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....n and submits that during the course of audits of their unit it was never pointed out by the audit party regarding availment of this credit. He further submits that when this mistake was brought to their notice, they paid the credit pertaining to normal period of limitation. He submits that they have a strong case on the ground of limitation and therefore pre-deposit is required to be waived. 4....