2013 (11) TMI 797

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Full Text of the Document

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....tion is filed for the waiver of pre-deposit of an amount of penalty imposed and the interest demanded by the lower authorities against the appellant. 2. Ld. counsel would submit that the appellant herein is a manufacturer and has availed the cenvat credit of the service tax paid by the insurance companies. It is his submission that the appellant being a manufacturer was allowed to avail the cen....