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TMI Blog2013 (11) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit of penalty of Rs.7.5 lakhs as upheld by first appellate authority under the provisions of Rule 25 of Central Excise Rules, 2002. 2. Heard both sides. 3. The penalty has been imposed on the appellant on the ground that the appellant removed the raw material on which CENVAT Credit was availed to the job workers, without following the procedure and also not reversing the said amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first appellate authority. 5. On careful consideration of the submissions made by both sides, I find that the appellant has also filed 2 appeals No.E/11480/2013-SM and E/11482/2013-SM against the order of confiscation of raw material. It is also brought to my notice that the confiscation which has been ordered by lower authorities would not stand scrutiny of law, in as much as the such goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lance amount of penalty involved in this case is allowed and recovery thereof stayed till the disposal of appeal, as I find that the order of this Tribunal in the case of J.J. Packgers (P) Ltd, prima facie, covers the issue in assessee's favour. 7. Accordingly, the application for waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed till the disposal of appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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