2013 (12) TMI 447

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arvaiya, Asstt. Commissioner (AR), for the Respondent. ORDER This application is filed for waiver of pre-deposit of penalty imposed under the provisions of Rule 26 of Central Excise Rules, 2002, on the ground that the appellant being a Proprietor, has involved himself in abetment of availment of CENVAT Credit without receiving the inputs. 2. After hearing both sides and perusal of th....