2013 (11) TMI 78

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..... DELHI] - Prima facie they have to pay interest for the period - the applicant is directed to deposit a sum of Rs.30,000 towards interest - Upon such deposit, pre-deposit of the balance interest and penalty would be waived and recovery stayed during the pendency of the appeal – Partial stay granted. - E/40006/2013 - - - Dated:- 17-7-2013 - Shri. P.K. Das, J. For the Appellant: Shri M. Kan .....

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..... revised return and therefore they are eligible to avail the credit and imposition of interest is not correct. He relied upon the decision of the Tribunal in the case of CCE, Coimbatore Vs. Ennar Spinning Mills - 2009 (246) ELT 263. 5. On the other hand, the learned AR submits that the original authority disallowed the credit and allowed re-credit on 23.2.2011 as they have filed the Income Tax re .....

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