9911796707
TMI Blog1998 (3) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... : G.R. Sharma, Member (T)]. The captioned application has been filed for dispensing with pre-deposit of duty amounting to Rs. 42,68,117/- and penalty of Rs. 35,00,000/-. 2. The facts leading to the present stay petition in Appeal No. E/227/98-NB are that M/s. Nova Udyog Ltd. of Haldwani are alleged to have manufactured certain items and removed them without payment of duty. On receipt of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority but the opportunity was not afforded to them. Ld. Counsel submits that except for the allegation alleged to have been supported by the transporter without the transport of the goods. There is no evidence. Ld. Counsel also submitted that no evidence has been placed on record to show that the alleged quantity of M.S. Billets was received by the applicant. He submitted that the entire c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri P.K. Jain, ld. SDR submits that the quantity of M.S. Billets alleged to have been received is 4540.550 MT that this quantity must have been transported in not less than 450 trucks. He submits that such a large number of truck owners and drivers cannot be disbelieved; that it cannot be said to have not been transported; that cash deposits were made by the recipients and then the amounts have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is evidence of the transporters. We also note that some of the transporters were cross-examined. The transporters in their statement had clearly stated that they had delivered the goods to the consignees. We also note that payment for the material supplied was being made in cash. When these factors are read together, there appears to be sufficient grounds made out by the department. In so far ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant to deposit a sum of Rs. 15,00,000/- on or before 9-6-1998 and report compliance by 16-6-1998. 7. On compliance of this order, deposit/recovery of the balance amount of duty and penalty shall remand stayed. 8. It should be clearly noted that non-compliance of the order shall lead to dismissal of the appeal without any further notice. Stay petition is disposed of in the above terms. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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