2011 (10) TMI 533

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.... DR, for the Respondent. ORDER This application filed by the appellant (assessee) seeks waiver of pre-deposit and stay of recovery in respect of duty of Rs. 67,455/- and penalty of Rs. 10,000/-. The impugned demand of duty is consequential to denial of Cenvat credit on certain capital goods for the period from 7-12-2008 to 6-7-2009 on the ground that the said capital goods were used for the ....

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....cie, this was not the dispute which arose between the assessee and the Revenue in the instant case. It is not in dispute that, during the period of dispute, the assessee cleared a part of their production on payment of duty for export and subsequently claimed drawback. Another part of their production was cleared to the DTA by availing full exemption from payment of duty in terms of Notification N....