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2014 (1) TMI 216

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..... ,65,299/- during the course of investigation – the applicants could able to make a prima facie case for total waiver of pre-deposit till the disposal – Stay granted. - Appeal Nos. 175 & 177/11 - ORDER NO.S-132-133/KOL/13 - Dated:- 17-4-2013 - DR. D.M.MISRA AND DR. I.P.LAL, JJ. For the Appellant: Shri B.N. Chattopadhyay, Consultant For the Respondent: Shri A. K. Biswas, Supdt.(A.R.) .....

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..... of the goods, found to be short after comparing the balance sheet figure and the ER-1 figure, were removed without payment duty. The Ld. Consultant further submitted that none of their employees or Directors had admitted to the said shortages being attributable to the clearances of goods without payment of duty. Further, he has submitted that they have deposited an amount of Rs.4,65,299/- during t .....

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..... tion. In these circumstances, we find that the applicants could able to make a prima facie case for total waiver of pre-deposit of dues adjudged against them. Thus the applications seeking waiver of pre-deposit are allowed and pre-deposit of dues adjudged against each of the applicant is waived and its recovery stayed during pendency of the appeal. Stay petitions allowed. (Pronounced and dictate .....

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