2008 (9) TMI 269

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i, Advocate, for the Appellant. Shri P.K. Agarwal, SDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - These two applications are filed by the applicants for waiver of pre-deposit amount of Service tax of Rs. 13,16,270/- and penalties imposed under the provisions of Rule 15 of Cenvat Credit Rules, 2004. 2. Heard both sides and perused the records. 3. The issue involved ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n, vide order No. S/470-473/2007-C-I(EB) dated 11-7-2007, Tribunal has granted an unconditional stay to the applicants therein. On perusal of the stay order dated 11-7-2007, we find that an identical issue was there before the Bench in respect of some other assessee, wherein the Tribunal held as under: '2. We find that a strong prima facie case for waiver has been made out by the applicants on ....