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TMI Blog2013 (11) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... by the applicant and scrutinized by the adjudicating authority, an exercise which could be well examined at the time of disposal of the appeal. Waiver of Pre-deposit - Prima facie the Applicant could not make out case for total waiver of dues - the Applicant No.1 M/s Nampa Steel directed to deposit an amount of pre-deposit – upon such submission the balance dues against both the applicants would stand waived and recovery stayed during the pendency of the appeals – Partial stay granted. - Appeal Nos.-733-734/2011 - ORDER NO.S-500-501/Kol/13 - Dated:- 18-7-2013 - DR. D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant: Sri ArijitChakraborty, Advocate For the Respondent: Sri S. Chakraborty, A.C. (A.R.) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te had referred to internal page 34 of the impugned order wherein in the table annexed to the said order at Sl. No.2, Column 2, the Ld. Commissioner has confirmed the demand involved for the item flats whereas at Sl. No. 3 he has dropped the demand against the said flats. It is his submission that the order of the Ld. Commissioner suffers from contradiction and hence cannot be accepted to the extent of confirming the demand against the applicant. The Ld. Advocate further submitted that the adjudicating authority has rejected their plea of trading along with manufacture mainly on the ground that the two of the suppliers of the purchased goods have stated during investigation that they had not supplied any goods to the applicant. The Ld. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m their factory without payment of duty. The applicants are engaged in the manufacture of various structural items which are used in the Railway Electrification etc.. It is the claim of the Applicant that besides manufacturing the items necessary for the execution of the said projects, they have also purchased certain items and supplied to the site. It is their plea that the all the purchased items were not accepted as part of their trading activity, but few items were considered as manufactured and cleared without payment duty on the basis of assumption and presumption. We find that initial demand against the applicant was around Rs.12.00 Crores and after analyzing the evidences produced by the applicant, the Ld. Adjudicating authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out prima facie case for total waiver of dues adjudged. Keeping in view the principle of law laid down in disposal of the stay application by the Hon ble High Courts and Hon ble Supreme Court, the interest of Revenue and the financial hardship expressed by the applicant, we direct the Applicant No.1 M/s Nampa Steel to deposit an amount of Rs.40.00 Lakhs within a period of 12 weeks from today and report compliance on 22nd October, 2013. On compliance with the said direction, the balance dues adjudged against both the applicants would stand waived and recovery stayed during the pendency of the appeals. Failure to deposit the said amount by the applicant No.1, would result in dismissal of the appeals of both the appellants without further not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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