2013 (12) TMI 447

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..... or the Respondent. ORDER This application is filed for waiver of pre-deposit of penalty imposed under the provisions of Rule 26 of Central Excise Rules, 2002, on the ground that the appellant being a Proprietor, has involved himself in abetment of availment of CENVAT Credit without receiving the inputs. 2. After hearing both sides and perusal of the records, we find that the document on wh .....

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..... ed the Cenvat credit. 3. In view of the foregoing, at this juncture, we find that the appellant has made out a prima facie case for waiver of pre-deposit of the amounts involved. Accordingly, the application for waiver of pre-deposit of the amount of penalty is allowed and recovery thereof stayed till the disposal of appeal. 4. Since the issue involved in this case lies within the juri .....

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