2010 (3) TMI 644

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..... rom the Cenvat Account. - ST/235/2009 - A-231/KOL/2010 - Dated:- 29-3-2010 - S/Shri S.S. Kang, Vice-President and S.K. Gaule, Member (T) Shri S.C. Mohanty, Advocate, for the Appellant. Shri M.B. Bal, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The applicants filed this application for waiver of predeposit of duty and penalty. The Commiss .....

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..... dhe Ltd. reported in 1996 (82) E.L.T. 177 (Bom.) in respect of the issue of refund of predeposit. 4. We find that the issue before the Hon'ble Bombay High Court in the case of Suvidhe Ltd. (cited supra) was in respect of refund of predeposit. Hence, the ratio of the decision is not applicable on the facts of the present case. The Hon'ble Allahabad High Court in the case of India Casting Co. (cit .....

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