2011 (4) TMI 1092

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..... manded and 50% of the penalty imposed - appellants filed a Writ Petition and the Hon'ble High Court, set aside the directions given by the Tribunal for pre-deposit and directed that the appeals be heard without insisting on any pre-deposit - Held that:- during the course of hearing, it was found that the Order-in-Appeal was not passed on merits but appeals were rejected for non-compliance with the .....

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..... else. On the ground that the CENVAT credit has been taken on the basis of invoices without receiving the goods, proceedings were initiated against the VCL and its Director Shri P.H. Goradia and others concerned. VCL and Shri P.H. Goradia are in appeal. In addition to demand for CENVAT credit availed, penalty has also been imposed on both, the VCL and its Director. After the decision of the origin .....

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..... by the Tribunal for pre-deposit and directed that the appeals be heard without insisting on any pre-deposit. 2. The learned Counsel on behalf of the appellants made detailed submissions as to why no proceedings can be initiated against the appellants and on merits also. However, during the course of hearing, it was found that the Order-in-Appeal was not passed on merits but appeals were reject .....

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