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2013 (11) TMI 437

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..... ecipients of clandestinely removed goods of M/s. Waryam Steel Castings Pvt. Ltd. are also required to be put to some terms of deposit - both the applicants directed to deposit 10% of the penalties imposed upon them - Partial stay granted. - Appeal No.E/4136/2012, Appeal No.E/4142/2012, Appeal No.E/55174/2013, Appeal No.E/55175/2013, Appeal No.E/55176/2013, Appeal No.E/55177/2013 - - - Dated:- 9-7-2013 - Mrs. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant: Shri 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 whic .....

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..... against all the noticees resulting in passing of the present impugned order. 4. We have heard both the sides. 5. The main contention of the ld. Advocate appearing for M/s. Waryam Steel Castings Pvt. Ltd. is that of the relied upon documents and non-relied upon documents were not supplied to them during the adjudication proceedings, thus, making them handicapped in filing a detailed reply. However, ld. Advocate fairly agrees that now all the relied upon documents stands supplied to them and most of the non-relied upon documents also have been provided. But he still insists that some of the non-relied upon documents are still to be given to them. He also submits that the weighment slips were recovered from the trading premises and were le .....

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..... hat penalties of Rs.10.5 Lakhs stand imposed on M/s.V.G. Steel Industries and Rs.19.5 Lakhs on Ajar Amar Steels. As we have already observed that the findings of clandestine removal of goods by M/s. Waryam Steel Castings Pvt. Ltd. are primafacie to be upheld, we are of the view that the said recipients of clandestinely removed goods of M/s. Waryam Steel Castings Pvt. Ltd. are also required to be put to some terms of deposit. Accordingly, we direct both the applicants to deposit 10% of the penalties imposed upon them within a period of 8 weeks from today. As M/s. Waryam Steel Castings Pvt. Ltd. has been directed to deposit a part amount, we deem it fit to dispense with the condition of pre-deposit of penalties imposed upon other applicants, .....

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