2013 (11) TMI 1145

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..... s been filed by Pawan Steels seeking waiver of pre-deposit of duty and recovery of penalty of Rs 2,21,820/- only imposed on them by the lower authorities and confirmed in the order-in-appeal passed by Commissioner of Central Excise. 2. Heard both sides. 3. In this case the appellant had purchased the goods from dealer M/s. S.K. Garg & Sons, registered with Central Excise division. The allegation .....

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..... ods under invoices issued by the dealer because the dealer did not have godown for receipt, storage and sale of the goods in the absence of which, it is difficult to conclude that the goods were received by the appellant from the concerned dealer. In view of such facts, I am of the view that appellant does not have prima facie case in their favour for complete waiver of pre-deposit. Accordingly, I .....

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