2008 (4) TMI 751

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..... Shri  P.K. Katiyar, SDR for Respondents Per : Shri. M.V. Ravindran, Member (Judicial) This application is filed by the applicant for waiver of pre-deposit of an amount of Rs. 38,60,250/- and equivalent amount of penalty imposed on them. 2. The issue involved in this case is regarding Cenvat credit availed by the applicant is only on the invoices, as per the allegations made in the show c .....

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..... perused the records. 4. We find that Ld. Commissioner (Appeals) has not given any findings on the  merits of the case as he has dismissed the appeal only on the ground of non-compliance.   Since the issue requires detailed analysis of the evidence, we direct the applicant to deposit an amount of Rs. 10,00,000/- (Rupees ten lakhs) within eight weeks from today and report compliance .....

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