2014 (1) TMI 1389

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..... from the records that the appellant has filed a Bill of Entry as per the documents given to him by the importer - appellant has made out a prima facie case for waiver of pre-deposit of the amounts involved. Accordingly, the application for waiver of pre-deposit of the amounts of penalties involved are allowed and the recovery thereof stayed till the disposal of appeal - Stay granted. - C/316/201 .....

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..... no findings and any role attributed to the appellant, in the Order-in-Original. 4. In view of this, we find that the appellant has made out a prima facie case for waiver of pre-deposit of the amounts involved. Accordingly, the application for waiver of pre-deposit of the amounts of penalties involved are allowed and the recovery thereof stayed till the disposal of appeal. (Dictated Pronoun .....

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