2013 (11) TMI 1137

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..... indepth study on the basis of strength of evidence in the course of regular hearing - balance of convenience being tilting in favour of Revenue – the appellants directed to deposit amount as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - Appeal No. 55791 of 2013 and Appeal No. 55871 of 2013 - - - Dated:- 20-5-2013 - Shri D.N. Panda .....

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..... fferent units manufacturing cycle parts and auto parts. Therefore, no prudent manufacturer will buy those inputs as scrap. Possibility of the goods without reaching appellants factory were disposed otherwise cannot be ruled out because scrap costs less than the value of goods claimed to have been purchased by appellant as inputs. 3. The controversy above shows that the matter needs indepth stud .....

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