2014 (9) TMI 711

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..... er of pre-deposit based on precedent decisions of the Tribunal as cited above. So pre-deposit of dues arising from the impugned order is waived for admission of appeal and there shall be no collection of such dues during the pendency of the appeal - Stay granted. - E/41806/2013 - Misc. Order No. 42859/2013 - Dated:- 16-12-2013 - Shri P.K. Das, Member (J) and Mathew John, Member (T) Shri S. .....

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..... enalty. Aggrieved by the order of the Commissioner, the applicant has filed this appeal along with stay petition for waiver of pre-deposit for admission of the appeal. 2. The learned Advocate submits that provisions of Rule 10 of Cenvat Credit Rules, 2004 would cover this type of situations also, though it is not explicitly mentioned. He argues that Cenvat credit was available to both the units .....

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..... amallee Division Chennai and therefore on limitation also they have a strong case. 4. The learned AR for Revenue submits that Rule 10 will not cover a situation of conversion from EOU to DTA and will cover only situation where ownership of a unit changes. He reiterates the finding of the impugned order. 5. We have considered submissions of both sides. Prima facie, we are of the view that the .....

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