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TMI Blog2014 (5) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... ppreciated with the defence taken by the appellant in the grounds of appeal, which will take considerable time as the defence taken by the appellant seems to be diagonally opposite to the findings recorded by the adjudicating authority. This can be done only at the time of final disposal of appeals. appellants have not made out a case for complete waiver of the amounts of duty confirmed by the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority on the ground that the main appellant M/s Bilpower Ltd. has availed the CENVAT Credit which is in eligible to them and has raised the CENVAT Credit without receiving the inputs. 3. Ld. Counsel Shri Prakash Shah would take us through the entire Order-in-Original and the Show Cause Notice. It is his submission that the proceedings/investigations started with the recovery of notebook from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out based upon the notebook which has been maintained by the employee of the company. It is her submission that the appellant has not disputed the existence of the notebook nor has he disputed the entries made therein and the author of the note book is an employee of the company and the Director of the company has accepted the details made out of note book as the correct statement. 5. On care ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an amount of Rs 32 lakhs during the course of investigation, we direct the main appellant M/s Bilpower Limited to further deposit an amount of Rs. 3.5 Crores (Rupees Three Crores, Fifty Lakhs only) within a period of twelve weeks from today and report compliance on 27.12.2012. Subject to such compliance being reported, the applications for waiver of pre-deposit of balance amounts involved are al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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