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TMI Blog2011 (7) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... bmission that for the error committed by the Consultant, the applicants should not be put into hardship by dismissing the application for condonation of delay. 3. The Ld. SDR on the other hand submits that the delay of 51 days is not correctly explained for. It is his submission that the applicants should have made alternate arrangements for drafting of the appeal and the stay petitions. 4. Heard both sides and perused the records. After perusal of the condonation of delay applications made by the applicant, we find that the applicant have given justifiable reasons for condonation of delay in filing the appeal. In our view the error committed by the Consultant should not be a reason for not condoning the delay and dismissing the appeal. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith one Mr. Rameshchandra Agarwal, facilitating evasion of Central Excise duty on the grey fabrics and claiming the CENVAT Credit and utilizing the same for payment of duty and further claiming rebate. 8. The Ld. Counsel submits that he is appearing only for the above mentioned appellants and the main appellant "M/s. Karnataka Ginning & Processing Factory" (KGPF in short) and the others associates are not represented by him. It is his submission that the entire issue started by issuance of Notification No. 24/2003-CE(NT) dated 25.03.2003 and Notification No. 25/2003-CE(NT) dated 30.04.2003 wherein the duty was first time levied on textile articles and the processing manufacturers were permitted to avail CENVAT Credit of the duty paid on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ara 122 and 123 of the show-cause notice and submit that the entire Modus Operandi was done by Mr. Rameshchandra Agarwal. It is his submission that the current appellant/applicant had given that consent to Mr. Rameshchandra Agarwal to organize the entire evasion of duty by availing CENVAT credit on the non-existent stock as on 31.3.2003. It is his submission that appellant's letter-heads and other papers wherein declarations made to the authorities, belonged to appellants, and there is no explanation as how it were utilized by Mr. Rameshchandra Agarwal and sought to be explained in a very cavalier manner. It is his submission that there cannot be any other reason than there being some consideration paid to appellants. It is also his submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the original specimen signatures of both the said persons tendered in their respective statements recorded under Section 14 of the Central Excise Act, 1944, were forwarded to the office of the Government Examiner of Questioned Documents, Directorate of Forensic Science, (Ministry of Home Affairs) Government of India, CFI's Complex, Ramanthapur, Hyderabad-500013, for conducting verification of their handwriting and also the signatures put on such application/declaration. The Government Examiner of Questioned Documents, Hyderabad vide its letter No. CH-259/2004/3994 dated 14.09.04 submitted in respect of papers purportedly prepared/signed by Shri H. Bulchandani and letter No. CH-259/2004/3890 dated 24.08.05 concerned with those prepared/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar admission is in respect of Shri Suresh Hotwani. It is also seen from the findings recorded by the adjudicating authority that there is no corrobrative evidence on records, to come to a conclusion that the appellant company and two individuals had played any role in the entire exercise of duty evasion by M/s. KGPF.
12. In view of this, we are of the prima facie view that all the appellants have made out a case for waiver of the pre-deposit of the amounts indicated against them hereinabove. The application for waiver of pre-deposit amounts involved as indicated hereinabove in paragraph-1 against each of the applicants herein is allowed and recovery thereof stayed till the disposal of the appeal.
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