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TMI Blog2014 (10) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... thin 44 minutes when the distance between the supplier and the appellant is more than 60 Kms also have been verified. In respect of 17 invoices where the appellant admitted the liability, description of the goods in the invoices did not tally with the records maintained by them; in respect of others there is no evidence whatsoever. Therefore, prima facie, we can say that the appellant has made out a case for waiver of balance dues. Accordingly, requirement of pre-deposit of the balance dues is waived and stay against recovery is stayed during pendency of the appeals - Stay granted. - E/313-314/2012-DB - Misc. Order Nos. 20389-20392/2014 - Dated:- 18-2-2014 - Shri B.S.V. Murthy, Member (T) and S.K. Mohanty, Member (J) Shri Joseph Dom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en producing finished goods and clearing the same on payment of duty; receipt of raw materials and production of finished goods were reflected in their accounts and Returns were accepted by Revenue; as regards two consignments which had reached within 44 minutes, it was explained that there was a mistake in entering time of arrival in one of the consignments; no verification has been conducted with the transporters to confirm whether the goods have been transported; no admission statements have been recorded from the appellant; the appellant s case is made out on the basis of statement from the suppliers who also not stated that they have not supplied the goods but based on the investigation which found that they did not have facility for m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant within 44 minutes when the distance between the supplier and the appellant is more than 60 Kms also have been verified. In respect of 17 invoices where the appellant admitted the liability, description of the goods in the invoices did not tally with the records maintained by them; in respect of others there is no evidence whatsoever. Therefore, prima facie, we can say that the appellant has made out a case for waiver of balance dues. Accordingly, requirement of pre-deposit of the balance dues is waived and stay against recovery is stayed during pendency of the appeals. 5. It is made clear that the deposit already made by the appellant under protest is not considered as under protest but is considered as pre-deposit for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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