2013 (7) TMI 633 - AT - Central Excise

Involvement of meager amount - None appeared on behalf of the appellant - A letter has been filed on behalf of the appellant company, requesting for disposing the matter on merit Held that - As the issue involved in this case is in narrow compass, Application for disposal was taken up in the absence of any representation on behalf of the assessee - Directed the appellant to deposit entire amount of CENVAT Credit that has been confirmed as in-eligible.

Summary

The Appellate Tribunal CESTAT Ahmedabad directed the appellant to deposit the entire amount of CENVAT Credit confirmed as ineligible within four weeks. Compliance to be reported by 02.08.2013. Waiver of pre-deposit for balance amounts allowed, with recovery stayed until appeal disposal.