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TMI Blog2008 (9) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... .M. Singh, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. The applicants filed these applications for waiver of pre-deposit of duty of Rs. 3,62,31,930/- and penalties. The applicants are engaged in the manufacture of branded Gutka. Premises of the applicants and M/s. Sanket Food Products Pvt. Ltd. were searched. Premises of booking agent Shri Anis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also submitted that the statement of proprietor of the applicant Shri Arun Joshi was recorded even after issuance of show cause notice. Statement of Shri Arun Joshi was recorded after the issuance of show cause notice issued on 12-1-2005. This statement was heavily relied upon by the adjudicating authority without issuing addendum to the show cause notice. The applicants also submitted that affid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority even without supplying the copies of the same. 5. Contention of Revenue is that the appeal in the case of Sanket Food Products is pending in the High Court at Aurangabad. The Revenue relied upon the statement of the proprietor and the evidence regarding installed capacity of the applicant to submit that during the period in question the applicants cleared 6724 boras of Gutk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the in the case of Sanket Foods Products (supra) the demand confirmed on the same evidence is set aside by the Tribunal. In these circumstances we find merit in the contention of the applicants. Therefore, pre-deposit of duty and penalty is waived. Stay petitions are allowed. Revenue is at liberty to mention the matter on the decision in the case of Sanket Food Products (supra) by the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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