9911796707
TMI Blog2013 (8) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... g company, applicant did not show any evidence in respect of their contention about existence of said firm- appellant-RUL does not have a prima facie case in respect of these four traders – Held that:- Pre-deposit of Rs. 15 lakhs within six weeks. Decided against the Assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice in respect of this dealer. As regards M/s Anant Traders and M/s Jyoti Enterprises, he submits that assessment orders of Local/Central Sales-tax are available and have been submitted by them. M/s V.K. Trading Company is closed on 11.3.2005 as per letter issued by the Assistant Commissioner (Trade Tax). In case of M/s Goverdhan Sale Agency, premises were rented by the said dealer for two months and dealer closed the business after death of husband of lady proprietor. He submits that all these dealers were in existence and Commissioner's finding that these firms were non-existent is not sustainable. The Appellants have a strong prima facie case for waiver of pre-deposit. 4. The learned DR appearing for the Revenue submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... about existence of said firm. We are therefore, of the view that the appellant-RUL does not have a prima facie case in respect of these four traders. We find that out of total quantity of 2108.820 MTs on which duty has been demanded, about 995 MT pertains to these four traders. We therefore, direct the RUL to make a pre-deposit of Rs. 15 lakhs within six weeks from today and report compliance on 21.5.2013. On due compliance, there shall be stay of recovery of the balance duty and penalties on all appellants till the disposal of the appeals. All other Stay applications are subject to above deposit and failure to deposit shall under all appeals dismissed.
(Order pronounced in the open Court on 21.3.2013) X X X X Extracts X X X X X X X X Extracts X X X X
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