2013 (11) TMI 1178

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.....V. Ravindran; These three stay petitions are filed for the waiver of pre-deposit of the following amounts: Appeal No.   Cenvat Credit Demanded Penalty   Interest   E/11278/13   Rs.2,24,448/-   Rs.50,000/- [(u/r 15(1) of Central Excise Rules] At appropriate rate   E/11279/13   Rs.1,29,451/-   Rs.25,....

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....Rs.2,10,315/- 4. It is his submission that these amounts have been calculated by the appellant themselves as an amount of central excise duty which the credit was availed on inputs which got destroyed at the premise of the job worker. It is his submission that an application for the remission of the central excise duty on partially processed goods which got destroyed at the factory premise of t....

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....records, I find strong force in the contentions raised by the ld. counsel, that the inputs which were sent to the job worker, if they are destroyed by fire at the job worker's end and if the job worker has informed by the local authorities in accordance with law, there is no need of reversal of the cenvat credit in the ratio of the final order dated 26.11.08 in the appellant's own case. I find tha....