2013 (12) TMI 1347

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....avindaran; This stay petition is filed for the waiver of pre-deposit of Rs. 3,06,369/- confirmed as duty with equal amount of penalty imposed under Rule 15(2) of Cenvat Credit Rules, 2004. 2. The above said amounts have been confirmed by the lower authorities as ineligible Cenvat credit availed by the appellant on the CVD paid on the imported polyesters on the basis of bills of entry which were ....

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.... reiterates the findings of the lower authorities. 5. On perusal of the records and more specifically the co-relation as pointed out by the learned counsel in respect of movement of Polyester, as imported under the bill of entry No. 931743 dated 28.7 2008, we find that the container number which is indicated on the said bill of entry is reflecting clearly on the transport documents i.e. on the LR....