TMI Blog2013 (8) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not be produced before the bench - forged/ tampered license were not made available by the department – assessee had made a prima facie case in its favour – application for complete waiver of pre deosit allowed – decided in favour of assessee. - Appeal No.:C/317 of 2012 - - - Dated:- 15-4-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri P.V. Seth, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged/ tampered license and invoices on the basis of which the duty liability has been demanded from the assessee. It is seen from the findings recorded by the adjudicating authority, the forged/ tampered licenses 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 earlier round of litigation, the entire case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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