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TMI Blog2013 (10) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... Dr. D. M. Misra : This is an application for waiver of pre-deposit of cenvat credit of Rs.6.98 Crores and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944 read with Rule 15 (2) of Cenvat Credit Rules, 2004. 2. At the outset, the ld.C.A. appearing for the applicant, has submitted that they have availed cenvat credit on the basis of invoices issued by the Depots, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to the show cause notice at Para 4.6, they have categorically stated along with a table pointing out the computation error of the demand in both the notices. He submits that the ld. Commissioner in the impugned order has taken note of the said submissions but failed to record any findings about their claim. The ld. C.A. has submitted that they have already paid/deposited an amount of Rs.19.00 la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has recorded the said tables in the impugned order at Para 27 of the impugned order but failed to record any findings on the same. The ld. A.R. for the Revenue also could not place before us anything contrary to the claim of the applicant. Accordingly, there is no other option but to accept the said submissions made by the ld. C.A. for the applicant that prima-facie, the total liability for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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