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TMI Blog2013 (2) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (AR) Per: P G Chacko: This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues. On a perusal of the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. In adjudication of a show-ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CCR, 2004; (iv) I impose penalty of Rs. 30,76,279/- (Rs. Thirty lakhs seventy six thousands two hundred seventy nine only) under Section 11AC of Central Excise Act, 1944 read with Rule 15(2) of Cenvat Credit Rules, 2004. 3. On a perusal of the text of the impugned order, we find that CENVAT credit to the extent of Rs.69,01,252/- was allowed to the appellant in respect of ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices to the appellant by the ISD. After hearing both sides, we are inclined to allow this application, take all the said documents on record and, for the ends of justice, direct the adjudicating authority to reconsider the appellant's claim for CENVAT credit of Rs. 30,76,279/- on the strength of these documents. Accordingly, we request the Commissioner to give the party a reasonable opportunity of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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