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TMI Blog2014 (1) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... to be gone into detail as to who issues the sales invoices of Chakado Rickshaws and how these Chakado Rickshaws got registered with the RTO authorities - Prima-facie, the appellant has not made out a strong case for complete waiver of pre-deposit of amount – the appellant directed to deposit an amount of Rupees fifty lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - Appeal No.:E/120 of 2012 - - - Dated:- 5-4-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri Devan Parikh, Senior Advocate Shri Nirav Shah, Advocate For the Respondent: Shri S.K. Mall, AR ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whose statements recorded against them and also the investigating officers. He would emphasize on the point that when the Revenue officers visited their factory premises, the factory premises was not functioning, there was no electricity consumption and no raw material was lying. He would also submit that there is no independent corroboration of there being any purchaser of raw materials. He would submit that the main input required for manufacturing of Chakado Rickshaw is the Diesel Engine. It is his submission that the evidences which are relied upon by the adjudicating authority indicate procurement of far less Diesel Engines by the appellant for the manufacturing of Chakado Rickshaw. It is also his submission that the appellants factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding clandestine manufacturing and clearance of Chakado Rickshaws. Though a little leverage can be given to the fact that appellant, in the reply to the show cause notice, had stated that the statement which has been given by him, has been retracted. At this juncture, we find that the evidence which has been relied upon is not only the statement of the proprietor but also of the dealer, who had recorded that they had forwarded the Chakado Rickshaws manufactured by the appellant for registration. We also find that for registration of Chakado Rickshaws, RTO authorities insist upon sales invoice of the manufacturer of a particular vehicle. When RTO authorities have specifically stated that they have registered so many numbers of Chakado ..... X X X X Extracts X X X X X X X X Extracts X X X X
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