2012 (12) TMI 930

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....R) After hearing both sides, it is found that both the stay petition and appeal can be disposed of at this stage, which proposition has been agreed to by both sides. Therefore, the hearing of the appeal was taken up after waiving the requirement of pre-deposit of dues. 2. The matter involved in this dispute is CENVAT credit of Rs.83 ,204 /- taken by the appellant for which they have not been....

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.... such credit to the department in a consolidated manner in a return filed by them. Such reporting is not a sufficient disclosure and the effort on the part of the appellant to take CENVAT credit for which they would not have been eligible in the normal course. So, the extended period of time is invoked in this case. 4. I have considered the arguments of both sides. I am not in agreement with th....