2003 (12) TMI 402

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..... ocate, for the Appellant. Shri Bidhan Chandra, JDR, for the Respondent. [Order]. - Heard both sides. 2. The learned Advocate pleads that there was an error in ascertaining the stock of nickel catalyst which accounts for a major portion of Rs. 1,57,000/- out of the total amount of Rs. 1,68,000/- demanded from the applicants. The panchnama does not disclose that an effort was made to ascer .....

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..... e stock position has been recorded after detailed verification and panchnama was drawn in the presence of the person who is handling their excise work. Therefore, the applicants do not have a strong prima facie case on merit to seek total waiver of pre-deposit 4. I prima facie feel that the department ought to have conducted a re-verification of the stock position, before confirming the char .....

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