2013 (12) TMI 121

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..... artners by first appellate authority to hear the appeals, seems to be harsh. In our view, the appellant should be put to some condition to hear and dispose the appeal by first appellate authority as they have not made the prima facie case for complete waiver of the amounts involved - Stay granted partly.
Mr. M.V. Ravindran and Mr. B.S.V. Murthy, JJ. For the Appellant: Shri Anand Nainawati, Adv .....

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..... records, we find that the allegations against the appellant and as confirmed by adjudicating authority are regarding the under-valuation of the goods procured by the appellant i.e. the parts of textile machinery from Hong Kong. On perusal of the Order-in-Original, the Revenue is relying upon the evidences which indicate that on the direction of the appellant, the under-valuation was done to the ex .....

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