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2007 (4) TMI 576

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..... espondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. 2. The duty demand has arisen on account of two disputes - one that the goods sold to the DTA unit of the appellant EOU had been under-valued. The duty demand on this count is Rs. 72 lakhs. The second is that the private record of the recipient DTA unit showed excess receipts than the clearances .....

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..... ge of clandestine clearance, it is being pointed out that accounts tallied in all respects (quantity, value, etc.). The only difference is that sales invoice dates and dates of receipts in the private record did not tally in respect of some consignments. The learned Senior Counsel would contend that since supply and receipts matched in all material particulars, including quantity, valuation, etc. .....

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..... OU. However, in regard to clandestine removal, prima facie, the revenue has a case. 7. In view of what is stated above, the appellant is directed to deposit Rs. 7 lakhs within six weeks from today and report compliance on 25th May, 2007. On deposit of this amount, requirement for the deposit of the remaining amounts shall remain waived and recovery stayed till the disposal of the appeals. (Ord .....

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