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TMI Blog2011 (1) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal had waived pre-deposit of similar dues in respect of 10 other appellants subject to the condition that the appellants did not utilize the impugned credit which was modified and the appellants allowed to freeze 75% of the credit demanded which alone was available in their accounts and to make good the balance 25% with the credit as and when earned before the appeal is decided. Thus the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Appeal No. Cenvat credit (Rs.) Penalty 1. Mr. Kiran Devchand Shah 1016/10 1735/2010 72,875/- 2000/- 2. Ms. Pratibha Kiran Shah 1017/10 1736/2010 58148/- 2000/- 3. Ms. Snehlata Rasiklal Shah 1018/10 1737/2010 42,027/- 2000/- 4. Ms. Suvarna Mohanl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Rules, 2004 (CCR), the Commissioner (Appeals) confirmed the demand of impugned credit irregularly taken under Rule 14 of the CCR and imposed penalty under Rule 15 of the CCR vide the impugned order. Each of the invoice involved is addressed to Shri D.C. Shah others which is not any of the eighteen registered service providers. 2. After hearing both sides, I find that vide Stay Order No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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