JAYANTA KUMAR SAHA Vs. UNION OF INDIA

JUDGEMENT

(1.) THE order dated 24th February 2012 and the order dated 15th May 2012 are the subject matter in this writ petition.

(2.) ON the basis of a show cause notice, issued against the petitioner, the department sought to contend that the petitioner has illegally and wrongfully claimed CENVAT Credit on the basis of a transaction which was shown on paper and sought to recover those credits. The department found that the area of the factory as well as the consumption of electricity does not suggest manufacturing of the final products, as shown by the petitioner, for which CENVAT Credit is availed.

(3.) THE proceeding culminated into an order imposing duties as well as penalties. The order is appealed before the Tribunal. An application, seeking waiver of the pre -condition deposit was disposed of by directing the petitioner to deposit 25% of the total liabilities imposed in the impugned order.