2004 (3) TMI 635

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..... is application seeks waiver of pre-deposit and stay of re- covery in respect of an amount of duty of Rs. 82,814/- and an amount of penalty of Rs. 10,000/- . The applicants do not want to be heard in this matter. They have, however, made certain written submissions in addition to the pleadings made in the stay application. I have examined all these records and heard the DR. 2. The original author .....

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..... factory under cover of the relevant invoice. The assessee has relied on a decision of the Tribunal which has been distinguished by the lower appellate authority which has found that, in the cited case, the relevant octroi receipt and GRs were available to show inputs having been received in the factory. Referring to the documentary evidence produced by the party, the Commissioner (Appeals) has he .....

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