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2013 (11) TMI 1089

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..... gation - The facts brought out by the investigation have been duly analysed and discussed by the adjudicating authority - Prima facie the appellants have not made out a case of complete waiver – appellant is required to submit part as pre-deposit – upon such submission rest of the duty to be submitted till the disposal – Partial stay granted. - Appeal No. E/11450-11453/2013 - - - Dated:- 3-7-2013 .....

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..... . Advocate appearing on behalf of all the appellants argued that the clearance of all the units cannot be clubbed and attributed to M/s Aircomp Enterprise, 9, Lati Plot, Rajkot as M/s Aircomp Enterprise is not undertaking any manufacturing activity. It was also argued that all the manufacturing units are independent legal entities as accepted by the Department earlier. He also argued that the Depa .....

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..... duly analysed and discussed by the adjudicating authority in Para 31 to 36 of the adjudication order. 5. Appellants have, therefore, not made out a prima facie case of complete waiver as the arguments taken by the appellants for stay are required to be gone into detail, which can be done only at the time of final hearing of the case. 6. Appellant M/s Aircomp Enterprise, Rajkot is, therefore, .....

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