2014 (11) TMI 824

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..... ORDER The Court : By challenging the order dated 28th January, 2014 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) disposing of an application seeking waiver of pre-deposit condition, the present writ petition is filed before this Court. 2. The learned Advocate for the writ petitioners is very much vocal in contending that his clients have paid the excess amoun....

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....job work as well as transported the finished goods, were examined and their statements were corrected. According to the petitioners the majority of those persons have corroborated the statement made by the petitioners except one or two who denied to have undertaken the job work or transported the finished goods of the petitioners. 4. It is vehemently submitted that the person who made a stat....

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....nd illegally avail the same Cenvat credit, the proceedings have been initiated against him and the fact finding authorities have held against the petitioners. 6. This Court also concur with the submission of Mr. Saraf. The proceeding was initiated on an allegation that the petitioners have not done any manufacturing activities and there was a wrongful availment of the Cenvat credit. It does ....

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....ially a question of fact which is to be decided by a fact finding authority unless such findings are based on no-material or the material piece of evidence have not been considered by the fact finding authority. The Tribunal found that the petitioners have been able to make out an arguable case and have granted waiver to the extent of 75% so far as it relates to the demand and 90% of the penalty i....