9911796707
TMI Blog2013 (10) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... aiting for the same, confiscation of the goods is not sustainable, the goods had been cleared on payment of duty thus there is no question of recovery of duty once again. Prima facie there is merit in the appellant's plea that the goods loaded in the truck which had been seized were being taken to the Dharamkanta for weighment, as the officers on checking the records in the factory, found a wei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck, it was found that there was no invoice in respect of those goods. The statement of Shri Gajendra Shekhawat, Manager of the appellant company, was recorded on this point and he stated that the goods loaded with the truck were going to Dharamkanta for weighment, that the appellant s unit has got general permission from the Central Excise authorities for outside weighment, that in this regard a w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of Rs. 36,662/- on the appellant, besides confirmation of the duty demand on the goods. On appeal to Commissioner (Appeals), this order of the Joint Commissioner was upheld, against which this appeal has been filed alongwith stay application. 2. Heard both the sides in respect of stay application. 3. Shri Mayank Garg, Advocate, the learned Counsel for the appellant, pleaded that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant have a strong prima facie case in their favour and, hence, the requirement of pre-deposit of the duty demand, and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 4. Shri S.K. Panda, the learned Jt. CDR, opposed the stay application by reiterating the findings of the Commissioner (Appeals) in the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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