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TMI Blog2013 (10) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... ankuni - the details are available at various loose sheets recovered from the premises of the Applicant - both the sides have produced evidences in favour of them and the same can be examined at the time of final disposal of the Appeal - the Applicant has not been able to make a case for full waiver of the pre-deposit and therefore we direct the applicant to pay Rs.12.00 Lakhs – upon such submission rest of the duty to be waived till the disposal – Partial Stay granted. - Appeal No.Ex.Ap.558/11 - ORDER NOSO/71041/2013 - Dated:- 22-8-2013 - DR.D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant : Shri V.K. Puri, Advocate For the Respondent : Shri S. Chakraborty, A.C.(A.R.) ORDER Per: Dr. I. P. Lal. 1. This is an appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of entries on the loose documents. Ld. Advocate submits that allegations of clandestine clearances to M/s. Gammon India Ltd., Guwahati, M/s. DLF Ltd., M/s. B.G. Shrike etc. were made on similar evidences. The Ld. Advocate submitted that entire case has been made on the basis of some pages seized from the Appellants premises and documents procured from 3rd party without any corroboration by independent and admissible evidence. He also submitted that during the visit of the factory on 19.12.2007, Officers had not found any excess/shortage in the stock of inputs as well as finished goods. 3. As per contra, the Ld. A.R. for Revenue reiterated the findings of the Ld. Commissioner. He has submitted that the duty demanded in this cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loose sheets recovered from the premises of the Applicant. As against the above, it is the contention of the Ld. Advocate that the Revenue has not ascertained from the transporters who delivered the clandestinely cleared goods to the customers. He has further stated that entries made in the loose sheets were only the rough estimates. We thus find that both the sides have produced evidences in favour of them and the same can be examined at the time of final disposal of the Appeal. In view of these facts we find that the Applicant has not been able to make a case for full waiver of the pre-deposit and therefore we direct the applicant to pay Rs.12.00 Lakhs within a period of 8(eight) weeks from today. On deposit the balance dues adjudged woul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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