2013 (9) TMI 348

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..... uch cases need not be resorted to as long as the bona fide nature of the consignee's transaction is not in dispute - Pre-deposit is waived and recovery thereof is stayed during the pendency of appeal. Decided in favor of Assessee.
S K Gaule, J. For the Appellant : Shri Vinod Awtani, Adv. For the Respondent : Shri S V Kuvlekar, Assistant Commissioner (AR) Per: S K Gaule: Heard both sides. 2 .....

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..... tion is not in dispute. They also placed reliance on the decision on Co-ordinate Bench in the case of Commissioner of Central Excise, Chennai-III versus Indian Steel & Allied Products reported in 2009 (238) E.L.T. 526 (Tri.Chennai). 5. The contentions is that they have received the inputs in their factory. i) As per Rule 8(2) of Central Excise Rules, 2002 makes deeming provision about payment o .....

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