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TMI Blog2011 (9) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... hardship - Held that assessee to make a pre-deposit of Rs. 25% of the CENVAT credit amount within a period of eight weeks and report compliance within two weeks - set aside the impugned order and remand the case back to the lower appellate authority - Appeal and Stay disposed off. - E/138/2010 - A/386/2011/SMB/C-IV S/102/2011/SMB/C-IV - Dated:- 23-9-2011 - Shri. P R Chandrasekharan, J. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to Rs.7,39,067/-. A show-cause notice dated 6.2.2007 was issued and adjudicated wherein a demand for Rs.7,39,067/- was confirmed and a penalty for an equivalent amount was imposed. Subsequent to the passing of the order, the appellant paid this amount with interest. They also preferred an appeal before the Commissioner (Appeals). The Commissioner (Appeals) vide order dated 19.02.2008 confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e confirmed and penalty of Rs.10,000/- was imposed. The party preferred an appeal before the Commissioner (Appeals) vide stay order dated 24.09.2009 directed the appellant to make a pre-deposit of 100% of the CENVAT credit amount demanded. The appellant did not comply with the direction of the pre-deposit and the appeal was dismissed by the impugned order for non-compliance of the conditions menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that it is a settled position in law that the assessees cannot take suo motu CENVAT credit, when the case was pending before the appellate authority, and in the case of disputed credit, CENVAT credit has to be allowed by the competent authority. Therefore taking of suo motu credit and utilizing the same is clear contravention of the law. Accordingly, he prays for putting the appellant to terms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise (Appeals), Nagpur. On such compliance, pre-deposit of the balance amount of dues adjudged shall stand waived and recovery thereof stayed. As the case has been dismissed not on merits but for non-compliance of the stay order, I set aside the impugned order and remand the case back to the lower appellate authority for decision on merits in accordance with the law after givi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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