2014 (1) TMI 520

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....iver of pre-deposit of the penalty imposed on the appellant under Rule 26 of the Central Excise Rules, 2002 on the ground that the appellant had only issued invoices in the name of M/s. Kalpataru Alloys Pvt. Ltd. which enabled them to avail ineligible cenvat credit. 2. After hearing both sides for some time on the stay petition and perusal of the records, we find that the appellant herein is a ma....