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2014 (1) TMI 1060

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..... worked out by the lower authorities is in consonance with law or not, which can be done only at the time of final disposal of appeals - the appellant has already deposited an amount of Rs.4 lakhs, further the appellant directed to deposit further an amount of Rupees Three Lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - Appeal .....

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..... mission that the first appellate authority has recorded a finding of clearance of aluminum dross without payment of duty is an after-thought, while the entire statements of the authorized person and the purchasers, were recorded before issuance of show cause notice, which itself indicate that there was only clearances of aluminum dross which was not dutiable and not. 2. After considering the sub .....

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..... hin a period of eight weeks from today and report compliance on 29.04.2013. 5. Subject to such compliance being reported, the applications for waiver of pre-deposit of the balance amounts involved i.e. duty, interest thereof and penalties on both the appellants are allowed and the recovery thereof stayed till the disposal of appeals. (Dictated Pronounced in Court) - - TaxTMI - TMITax - C .....

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