2012 (6) TMI 395

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..... the appellant is Methyl Tertiary Butyl Ether and during the period May 2004 to June 2007, on verification of records, it was found that the actual quantity received was less than what was indicated in the invoices. Proceedings were initiated for recovery of cenvat credit availed on such shortages in quantity received in the factory of the appellant during the period from May 2004 to June 2007 and .....

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..... e, requirement of pre-deposit is waived and appeal itself is taken up for decision.   3. Learned advocate submitted that, in Para 12 of the order in appeal Learned Commissioner (Appeals) himself has observed while taking a view that cenvat credit has to be reversed only in cases where short receipt is more than 2% as there does not seem to be any intention to evade duty as shortage happened .....

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..... total amount involved in this case is less than Rs. 50,000/- and the Tribunal need not to entertain the appeal. However, after hearing both sides and considering the submissions, I find that there is no case for upholding the order passed by Commissioner (Appeals) and I also do not find that this case is required to be dismissed because the amount involved is less than Rs. 50,000/-.   5. In .....

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