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TMI Blog2014 (12) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... these statements. It is clear that the entire availment of credit is only on the strength of documents without actual receipt of the goods. Therefore, we are of the prima facie view that the appellant has not made out any case for grant of waiver of pre-deposit of dues adjudged against the appellant. However, in the absence of a prima facie case, the interest of revenue needs to be protected. Accordingly, we direct the appellant to make a pre-deposit of 50% of the duty demand confirmed against the appellant within a period of eight weeks - Partial stay granted. - Appeal No.E/85073 & 85074/14 - Stay Order Nos. S/64-65/2014-WZB/C-II(EB) - Dated:- 10-2-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Mr Jitu Motw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority, no opportunity for cross examination was given and therefore, there is a violation of principles of natural justice and on this ground alone, the impugned order needs to be set aside. 3.2 The second contention raised by the appellant is that the appellant manufactured copper ingots out of copper scrap and bars received and cleared the same on payment of duty and sales tax, etc. and these copper ingots have been manufactured following the standard input/output norms. It is further argued that the appellant has issued C forms in respect of the procurement/sale of the goods which also shows that the appellant had in fact, undertaken the transactions in a legitimate manner. Accordingly, it is urged that stay be granted. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the vehicles which were used for transportation was light motor vehicles which are incapable of transporting scrap. The suppliers themselves have admitted that they had delivered the goods at Delhi and the transportation from Delhi to Mumbai was undertaken by the appellant himself. Further, when the matter was verified with the Octroi authorities to ascertain whether the trucks bearing the registration numbers mentioned in the transport documents actually crossed the Octroi check-post, the Octroi authorities have confirmed that the agent appointed by the appellant for complying with the Octroi formalities was a non-existent/bogus firm and from the records available with them, the alleged transportation has not taken place in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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