2013 (11) TMI 1145

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..... s in the absence of which, it is difficult to conclude that the goods were received by the appellant from the concerned dealer - appellant does not have prima facie case in their favour for complete waiver of pre-deposit – the appellant directed to make deposit of Rupees Seventy-five thousand as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay grant .....

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..... ce / godown premises for which registration had been granted to them and premises were not in control / possession of Shri S. K. Garg sons at the relevant time and the appellant had received cenvatable invoices without having name of office godown premises. It was alleged against the appellant that they have indulged in the fraudulent transaction only. The show cause notice was issued to them wh .....

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