2013 (11) TMI 1093

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..... ing both sides and perusal of the records, I find that the appellant herein is a director by the second stage dealer on whom a personal penalty of Rs.31,822/- has been imposed for passing on ineligible cenvat credit to his customers. 2. On perusal of the records, I find that the first stage dealer has in his statement categorically stated that they had not delivered any goods to the appellant and .....

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..... nvolved. Accordingly, I direct the appellant to deposit an amount of Rs.10,000/- within a period of four weeks from today and report compliance on 26.07.13 before the Deputy Registrar of this bench. Deputy Registrar on ascertaining such compliance, will place the file for appropriate orders before the bench on 02.08.13. Subject to such compliance being reported, application for waiver of pre-depos .....

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