2014 (1) TMI 726

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....er(AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver of predeposit and stay of recovery in respect of the adjudged dues which include an amount of over Rs.1.83 crores demanded as duty for the period from April 2007 to February 2011. On a perusal of the records, we find that the above demand consists of Rs.70,82,642/- in respect of two products viz. Aloe Vera....

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.... the assessee was not considered by the Commissioner. They claimed CENVAT credit on capital goods and inputs as an alternative relief, totaling to Rs.98.93 lakhs. On a perusal of the impugned order, we find that the above claim was not touched by the adjudicating authority. Assuming that the assessee is entitled to claim CENVAT credit to the above extent in the event of the impugned demand on the ....