2014 (4) TMI 48

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..... the finished products. The allegation of violation of the rules, as submitted by the learned AR, would be looked into at the time of hearing the appeal. We also notice that the dealer was not made a party during the period of investigation. In view of that, we find that it is a proper case for waiver of predeposit of the dues arising from the impugned order and for staying its recovery during the .....

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..... e materials were supplied to the dealers. The applicant subsequently purchased the scrap from the said dealer under invoice and availed credit of Rs.90,91,180/- on the basis of the invoice issued by the said dealer. He submits that there is no dispute of transaction of the goods and there is no reason for denial of the credit. It is also submitted that the scrap was forwarded under an invoice by t .....

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..... ted by the learned AR, would be looked into at the time of hearing the appeal. We also notice that the dealer was not made a party during the period of investigation. In view of that, we find that it is a proper case for waiver of predeposit of the dues arising from the impugned order and for staying its recovery during the disposal of the appeal. We order accordingly. (Dictated and pronounced i .....

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