2013 (11) TMI 1109

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.... For the Respondent : Sri G Sinha, Commissioner (AR) PER : D M Misra This is an application filed seeking waiver of pre-deposit of Cenvat Credit of Rs.3,25,52,784/- and penalty of equivalent amount imposed under Rule 15 (1) of the Cenvat Credit Rules, 2004. 2. At the outset, the Ld. Sr. Advocate Dr. Samir Chakraborty for the applicant has submitted that the applicants are mainly engaged....

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....e Ld. Commissioner (Appeals). 4. Heard both sides and perused the records. Undisputedly the period involved in the present case is from February, 2004 to July, 2009. This Tribunal has been taking a consistent view by allowing petitions unconditionally in those cases where the demand is for extended period of limitation and the issue involved is availment of Cenvat Credit on Angles, Channels, Be....