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2014 (5) TMI 208

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..... Commr. (AR) PER : Shri Ashok Jindal, Member (Judicial) The applicant M/s Ramanand Steel Ltd. is seeking waiver of impugned demand and penalty of Rs. 1 Crore, Shri Mohit Sarbir Sarila is seeking waiver of pre-deposit of penalty of penalty of Rs.25 lakhs. They have also filed applications for Condonation of delay in filing the appeals. 2. The reasons for Condonation of delay are stated that afte .....

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..... se of clandestine removal of the goods and during the investigation, the records have been seized and on the basis of those documents, impugned demands have been confirmed. Therefore, prima facie we are of the view that it is a case of clandestine removal of the goods and matter cannot be examined in detail while dealing with the stay application. Therefore, considering the fact that the applicant .....

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