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TMI Blog2013 (11) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed for the waiver of pre-deposit of duty amount of Rs.9,63,679/-, interest thereof and penalty of Rs.50,000/-. 2. The above said amounts have been confirmed by the adjudicating authority as ineligible cenvat credit availed on various inputs. The adjudicating authority has confirmed the demands by adjudicating the four show cause notices in one order in original. On an appeal, the first app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee is required to file only one appeal; the said ratio will be applicable in this case and hence an appeal filed by the assessee before the first appellate authority should be considered as appeal against the order in original. It is his submission that the appellant in this case has deposited the entire amount of the cenvat credit which has been held as ineligible and an amount of penalty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion bench of this Tribunal in the decision dated 13.05.13 (as stated hereinabove) in the case of Sun Pharmaceutical have specifically recorded as under: 5. After hearing both sides, we find that the order in original was issued by the Assistant Commissioner of Central Excise, Division-Il, Silvassa on 29.11.2011 and the order was dispatched vide F.No.V(Ch.30)2-28/DEM/10-11/3943 dated 29.11.2011. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is contesting the issue on merits. Since the appellant is contesting the issue on merits, I consider the amounts deposited by the appellant as enough deposit to hear and dispose the appeal. Accordingly, application for the waiver of pre-deposit of the balance amounts involved is allowed and recovery thereof stayed till the disposal of appeal.
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