TMI Blog2013 (8) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... orged/tampered licences were not available even at the time of investigations and hence could not be produced before the Bench – waiver of pre deposit allowed to the assessee – decided in favour of assessee. - Appeal No.C/10280, 10282, 10283/2013 - - - Dated:- 9-4-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri P.V. Sheth, Adv. For the Respondent : Dr. J. Nago ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier round, we directed the adjudicating authority to make available the forged/tampered licence 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 that the forged/tampered licences were not available even at the time of investigations and hence could not be produced before the Bench. We fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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