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TMI Blog2013 (8) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... Condonation of delay - applications was filed for condonation of delay of ten days in filing the appeal – Held that:- The delay was marginal - delay condoned. - Appeal No.C/10585, 10586/13; C/283 to 287, 292 to 299/12; C/10692 to 10724/13 - - - Dated:- 29-4-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri P.M. Dave, Adv and Shri Akshay Anand, C.A. For the Respondent: Shri J. Nagori, A.R. and Shri H. Mathew, A.R. ORDER Per : Mr. M.V. Ravindran; These applications are filed for condonation of delay of ten days in filing the appeal before the Tribunal. Since the delay is marginal, the same are condoned and Registry is directed to take all these stay petitions and appeals on record. 2. We, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C/287/12 Rajkumar Mundra (National Engg.) -do- Rs.4,00,000/- 8. -- C/S/1403/12 C/292/12 Rajkumar Mundra Associated Inds. -do- Rs.4,00,000/- 9. -- C/S/1404/12 C/293/12 Rajkumar Mundra (S.S. Trading) -do- Rs.50,000/- 10. -- C/S/1405/12 C/294/12 Rajkumar Mundra (Agro Canners) -do- Rs.30,000/- 11. -- C/S/1406/12 C/295/12 Rajkumar Mundra (Multi Metals) -do- Rs.1,00,000/- 12. -- C/S/1407/12 C/296/12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Kandla Clearing Agency Pvt. Ltd. -do- Rs.1,50,00,000/- 23. -- C/S/10626/13 C/10699/13 Shri Shantilal Jain -do- Rs.1,50,00,000/- 24. -- C/S/10627/13 C/10700/13 Shri Dev Kumar Kapta -do- Rs.3,00,000/- 25. -- C/S/10628/13 C/10701/13 M/s. Kandla Clearing Agency Pvt. Ltd. -do- Rs.70,00,000/- 26. -- C/S/10629/13 C/10702/13 Shri Shantilal Jain -do- Rs.70,00,000/- 27. -- C/S/10630/13 C/10703/13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gency Pvt. Ltd. -do- Rs.30,00,000/- 38. -- C/S/10641/13 C/10714/13 Shri Shantilal Jain -do- Rs.30,00,000/- 39. -- C/S/10642/13 C/10715/13 Shri Dev Kumar Kapta -do- Rs.1,00,000/- 40. -- C/S/10643/13 C/10716/13 M/s. Kandla Clearing Agency Pvt. Ltd. -do- Rs.10,00,000/- 41. -- C/S/10644/13 C/10717/13 Shri Shantilal Jain -do- Rs.10,00,000/- 42. -- C/S/10645/13 C/10718/13 Shri Dev Kumar Kapta -do- Rs.50,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n demanded from the assessee. It is seen from the findings recorded by the adjudicating authority that the forged/tampered licences were not available even at the time of investigations and hence could not be produced before the Bench. We find from the show cause notice and the earlier round of litigation that the entire case starts on the basis of clearance of consignments based on forged/tampered licence. If the same is not available for defence of the assessee or the person, we find, the appellant has made out a case for waiver of pre-deposit of the amounts involved, as he has to defend himself against the charges of being involved in the import of goods which were cleared by producing forged/tampered invoices. 5. In view of the forego ..... X X X X Extracts X X X X X X X X Extracts X X X X
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