2013 (8) TMI 30

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..... it which was held as ineligible by the lower authorities, interest thereof and penalties. 2. None appears on behalf of the appellant. There is a written submission filed on behalf of the appellant requesting the Bench to consider the issue on merits. 3. Heard the ld. D.R. 4. On perusal of the records, it transpires that the appellant had availed cenvat credit of the central excise duty paid on .....

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..... legal submissions raised by the appellant needs to be considered vis-a-vis the factual matrix and the clauses of the notification which was claimed by the appellant. It can be done only at the time of final disposal of the appeals. At this juncture, I find that the amounts reversed by the appellant are enough deposits to hear and dispose the appeals. Accordingly, applications for the waiver of pre .....

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