9911796707
TMI Blog2013 (11) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... a case for full waiver of pre-deposit - the issue involved relates to appreciation of evidences produced by both sides, which can be taken up at the time of final disposal of Appeals - assessee directed to deposit 25% of the duty as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - Appeal Nos.214-215/2011 - ORDER NO.SO/71083-71084/2013 - Dated:- 2-9-2013 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. For the Appellant : Shri V. K. Puri, Advocate Shri Amitava Chatterjee, Consultant For the Respondent : Shri S. Misra, Addl. Commissioner (A.R.) ORDER Per Dr. I. P. Lal : These applications are filed seeking waiver of predeposit of duty of Rs.5,22,67,239/- and equal am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation has mainly relied upon receipt of un-accounted sponge iron weighing 5274.425 MT, which was quantified based on the records recovered from M/s Bravo Sponge Iron (P) Ltd.. Some un-accounted receipts were also noticed in case of raw materials supplied by M/s D.D.International Pvt. Ltd., M/s Vijaya Sponge Ispat Pvt. Ltd., M/s BISCO Metal Power Pvt. Ltd. and M/s Maa Chhinnamastika Steel Power Ltd. However, these un-accounted receipts taken together works out to 7854 MT (approx.) which are not sufficient for the manufacture of 20,276.495 MT of M.S.Ingots alleged to have been cleared without payment of duty. 3. As per contra, the learned AR appearing for the Revenue, has reiterated the findings of the adjudicating authority. He has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed goods by the Applicant Company, there is no retraction of this statement. 4. Heard both sides and perused the records. We find, the Adjudicating Authority has observed that Shri Devki Nandan Sureka, in his statement, has admitted that he is an Accountant and Authorized Signatory of the Applicant Company and that he had maintained the loose documents and registers which recovered from his residence, showing details of incoming and outgoing goods in respect of the Applicant (1), i.e. M/s Purulia Metal Casting Pvt. Ltd. We find that the seized registers mention the particulars of delivery of the goods, vehicle number, parties name, materials, weight and quantity received/delivered as per weighment slips. These weighment slips recovered d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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