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TMI Blog2013 (11) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... i J. Singhal, Advocate and Shri Kamaljeet Singh, Advocate For the Respondent: Shri Sanjay Jain, DR ORDER PER: ARCHANA WADHWA All the 6 petitions are being disposed by a common order as they arise out of the same impugned order of Commissioner vide which he has confirmed duty of Rs.1,63,47,753/- against M/s. Waryam Steel Castings Pvt. Ltd. alongwith confirmation of interest and imposition of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said weighment slips belong to M/s. Waryam Steel Castings Pvt. Ltd. The authorized representative of M/s. Waryam Steel Castings Pvt. Ltd. accepted the ownership of said weighment slips but clarified that they are only for the internal movement of final product in their factory. Further investigation was carried out and lot of statements were recorded. M/s.V.G. Steel Industries and M/s. Ajar Am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to them. He also submits that the weighment slips were recovered from the trading premises and were left there by some of the traders who were visiting both the premises. However, he conceded that M/s. M/s. Waryam Steel Castings Pvt. Ltd. has owned the same but clarified that the same were meant for internal movement of the goods. As regards Dharm Kanda Slips also, he submits that the total duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly, direct M/s. Waryam Steel Castings Pvt. Ltd.to deposit an amount of Rs.35.00 Lakhs as a condition of hearing of their appeal within a period of 8 weeks from today. Subject to the said deposit, predeposit of balance amount of duty and the entire amount of penalty imposed upon the said applicant shall stand waived. As regards M/s. V.G. Steel Industries and M/s. Ajar Amar Steels, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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