2011 (11) TMI 557

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant. Shri S.K. Mall, AR, for the Respondent. ORDER These stay petitions are filed for the waiver of pre-deposit of an amount of Rs. 10,62,337/- and Rs. 7,37,055/- confirmed by the adjudicating authority for improper availment of Cenvat credit and penalties of Rs. 2 lakhs and Rs. 1,50,000/-. The adjudicating authority's order has been upheld by the first appellate authority. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iew, the entire case of the Revenue is for reversal of the Cenvat credit taken by the appellant on the inputs used by them for manufacturing and clearing such final products at the concessional rate of duty by not availing the benefit of exemption granted by Notification No. 29/2004. If it is undisputed that the appellant had discharged the duty liability on the final products by availing the bene....