2014 (1) TMI 1010

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr. M.V. Ravindaran; These applications are filed for the waiver of pre-deposit of penalties imposed under the provisions of rule 26 of Central Excise Rules, 2002, on the ground that the appellants being Vice-President, Directors and employee, has involved themselves in abetment of availment of Cenvat credit without receiving the inputs. 2. After hearing both sides and perusal of record, we find....