2013 (10) TMI 1278

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..... hri S. K. Gaule   The applicant filed this application for waiver of predeposit of duty of Rs.58,08,960/- under Section 11A of the Central Excise Act, 1944 read with Rule 14 of Cenvat Credit Rules, 2004 and equal amount of penalty under section 11AC of Central Excise Act, 1944. 2. The contention of the applicant is that they availed cenvat credit on the basis of invoices issued by the .....

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..... is no evidence whatsoever in the entire show-cause notice that they knew or had the knowledge that the duty paying documents were not proper and valid and any irregularities at the end of supplier.   The contention is that the machines are in existence in their factory.   In support of their contention, they also placed reliance on the Tribunals decision in the case of Sunvik .....

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