2014 (1) TMI 164

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..... pecifically provides for payment of amount of CENVAT Credit availed by the appellant on the inputs which are lying in stock on the date of opting of benefit of Nil rate of duty under SSI exemption notification - the appellant has not made out prima facie case in their favour – appellant directed to deposit of approx.. Rupees One lakh and fifty three thousands as pre-deposits – upon such submission .....

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..... opting of benefit of Nil rate of duty under SSI exemption notification. At this juncture, we find that the appellant has not made out a case for complete waiver of pre-deposit of the amounts involved, at least for reversal of CENVAT Credit. 4. Accordingly, we direct the appellant to pre-deposit an amount of Rs.1,53,567/- (Rupees One lakh, fifty three thousands, five hundred and sixty seven only) .....

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