2009 (3) TMI 759

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..... for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice President]. - Heard both sides. The applicants filed these applications for waiver of pre-deposit of duty and penalty. The present impugned order is passed pursuant to the remand order passed by the Tribunal. While remanding the matter, the Tribunal directed the lower authority to grant adequate opportuni .....

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..... nt purchase documents were produced and the same were rejected on the ground that those were not legible. The applicants produced copies of the relevant documents to submit that the same are legible and the invoice/bills bear telephone number and address of the dealer from whom the goods were purchased, but no verification was conducted by the Revenue. Therefore, the demand is not sustainable. 3. .....

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