2008 (5) TMI 593

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..... . [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to dispense with the condition of pre-deposit of duty amount of Rs. 7,96,207/- confirmed against the appellant on the finding that though they have issued ARE-1, no export against the same has taken place. Identical amount of personal penalty stand imposed upon them. 2. After hearing both sides, we find that t .....

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..... djudicating authority on the ground that the said seized records are not available in the office. The learned advocate submits that they cannot be put to inconvenience on account of loss of document by department. For the above proposition, he places reliance upon the Tribunal's decision in the case of Jet Speed Audio Pvt. Ltd. v. CCE, Mumbai-V as reported in 2006 (198) E.L.T. 296 (Tri.-Mumbai), l .....

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