2013 (11) TMI 77

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Sarvaiya, A.R. ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit an amount of Rs. 1,35,29,689/-, interest thereof and equivalent amount of penalty. 2. The above said amounts have been confirmed by the adjudicating authority as ineligible cenvat credit, interest thereof and equivalent amount of penalty has been imposed on the ground that appellant has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he said stay order. 4. Learned departmental representative on the other hand submits that the adjudicating authority has dealt with the case laws cited by the appellants counsel and held that Notification No. 22/2009-CE (NT) dated 07.09.2009 is effective from 07.9.2009 and any amount of cenvat credit availed as CVD of Education Cess and Secondary and Higher Education Cess prior to that date is i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ch in an identical issue, in the stay order dated 15.01.2013, is respectfully followed and we hold that the appellant has made out a prima facie case for the waiver of pre-deposit of the amounts involved. Application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal. (Dictated and pronounced in the Court)
Case laws, Decisi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X