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2014 (8) TMI 736

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..... ed to establish that it had procured the goods from a seller - Held that:- Tribunal has noted prima facie that the goods which were attempted to be exported were MOP as demonstrated by the report of two laboratories and other material facts and evidence on record - The order of the Ahmedabad Bench of the Tribunal virtually contains no reason at all. On the contrary, in the impugned order, the Trib .....

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..... y 2014 on an application for waiver of the requirement of pre-deposit. The Tribunal as against the penalty of ₹ 50.00 lacs has directed the appellant to deposit an amount of ₹ 20.00 lacs within a period of four weeks of the date of the impugned order. The allegation against the appellant is that an investigation revealed that a consignment of 1000 metric tonnes of Muriate of Potash .....

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..... or counsel appearing on behalf of the appellant submits that in a similar case, the Ahmedabad Bench of the Tribunal had observed that an offer for the pre-deposit of ₹ 2.50 lacs was a fair offer as against a demand of ₹ 1.50 crores and had ordered accordingly. We have duly perused the order of the Ahmedabad Bench dated 19 December 2012. The order of the Ahmedabad Bench of the Tribun .....

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