2012 (9) TMI 918

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.... Shri B.L. Narasimhan, Advocate, for the Appellant. Shri A.K. Jain, AR (Jt. CDR), for the Respondent. ORDER [Order per : Justice Ajit Bharihoke, President]. - The appellant are manufacturer of two wheelers. They clear motor cycles duly fitted with Saree Guards and pay excise duty on the value which includes the value of Saree Guard. The point of dispute is in this case is as to whether ....

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....e which includes the value of Saree Guard; that in view of this, the impugned order disallowing Cenvat credit is not correct; that appellant have a strong prima facie case and hence the requirement of pre-deposit of Cenvat credit demand, interest thereon and penalty may be waived for hearing of the appeal and recovery be stayed till disposal of the appeal. 4. Ld. Shri A.K. Jain, ld. Jt. CD....