2014 (8) TMI 881

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.... (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of predeposit of cenvat credit of Rs. 13.29 lakhs and equal amount of penalty imposed under Rule 11AC of the Central Excise Rules, 1944. 2. At the outset, theld.Advocate appearing for the Applicant, has submitted that there is an overlapping of demand. He submits that another show-cause notice dated 4.5.2007 was issu....

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.... to do with the present demand. He refers to a specific finding of the ld.Adjudicating Authority, wherein, the ld. Adjudicating Authority has elaborately dealt with the implication of both the demand notices. It is his submission that the Applicant could not able to substantiate their claim on the aspect of non-removal of inputs written off from the stock, accordingly, the demand is sustainable. ....

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.... both sides. Prima-facie, I also find that the show-cause notice dated 4th May, 2007, had been issued relating to shortage of stock of inputs noticed in the premises of the Applicant. At this stage, it would be difficult to ascertain, whether there is over-lapping of demand as claimed by the ld.Advocate and not accepted in the order. In the result, to meet the ends of justice, the Applicant is dir....