2015 (10) TMI 1024

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..... cause notices were issued to several parties on the basis of the records seized from the premises of such parties and the appellant was made a co-noticee in all those cases, for imposition of penalty under Rule 26. - What the petitioner seeks is clearly de novo consideration of the stay application. No grounds for review of the order dated 17.12.2013 are made out in this application. - Review deni .....

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..... be considered an innocent person having maintained accounts in code language; the adjudication order clearly indicates the questionable modus operandi of the appellant; interests of Revenue was prejudiced if no pre-deposit is order; and that prima facie, the appellant connived with the evader employing code language in accounting. For the reasons recorded, pre-deposit of ₹ 1 lakh was ordere .....

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