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TMI Blog2013 (11) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit demands availed on the basis of 2 invoices issued by M/s Salem Steel Plant and Cenvat credit availed on the basis of 7 invoices issued by M/s A.B. Paul & Co., has been denied, are flimsy - there is no justification for imposition of penalty twice the amount of Cenvat credit demand confirmed - The amount already deposited by the appellant is sufficient for hearing of the appeal - The requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation of the goods from M/s Salem Steel Plant to ICD Tughlakabad, New Delhi is on record, there is no transport document showing the transportation from the ICD Tughlakabad to the factory located in Delhi. Credit of Rs. 1,74,195/- in respect of Stainless Steel scrap procured under 7 invoices from M/s A.B. Paul Co. has been denied on the ground that in respect of these invoices, the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals), this appeal has been filed alongwith stay application. 2. Heard both the sides. 3. Shri V.R. Sethi, Advocate, the learned Counsel for the appellant, pleaded that the grounds on which the Cenvat credit of Rs. 1,77,236/- and Rs. 1,74,195/- out of total disputed of Rs. 3,56,204/- has been denied are flimsy, that in any case, since the appellant have already paid an am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co., has been denied, are flimsy. In any case, there is no justification for imposition of penalty twice the amount of Cenvat credit demand confirmed. In view of these circumstances, I am of the view that the amount of Rs. 1,75,000/- already deposited by the appellant is sufficient for hearing of the appeal. The requirement of pre-deposit of the balance amount of Cenvat credit demand, interest the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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