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TMI Blog2012 (11) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... for waiver of pre-deposit and stay of recovery of duty of Rs.2,66,853/- and equal amount of penalty confirmed by the lower authorities. 2. The brief facts of the case are that officers of Directorate General of Central Excise Intelligence searched the premises of M/s Vishnu Steels and during the search, various documents including the Notebook and miscellaneous files were recovered, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; 3. Learned Advocate appearing for the applicants submits that demand against them is based on the third party statements and third party s records allegedly retrieved from M/s Vishnu Steel and Shri Mithunlal Gupta, the Director of M/s Bhavshakti Steelmines Ltd. had denied the supply of goods to M/s Vishnu Steel. He further submitted that the applicant had sought cross-examination of Shri Ke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, therefore, submitted that it is a clear case of clandestine removal of the goods by the applicant in this case. 5. After hearing both sides, I find that Shri Mithunlal Gupta, Director of the applicant firm has denied in his statement about any supply of the goods to M/s Vishnu Steel. I also find that show-cause notice has been issued to the applicant on the basis of statements of Shri K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etan Shah and Shri G.S. Rajpurohit by the applicant. Accordingly, after waiving the pre-deposit, I remand the case back to the original authority for de novo adjudication after allowing the cross-examination of Shri Ketan Shah and Shri G.S. Rajpurohit and after granting opportunity of being heard to the applicant. 7. Appeals as well as stay applications are disposed of in the above terms.< ..... X X X X Extracts X X X X X X X X Extracts X X X X
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