1998 (3) TMI 613

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri P.K. Jain, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - The captioned application has been filed for dispensing with pre-deposit of duty amounting to Rs. 42,68,117/- and penalty of Rs. 35,00,000/-. 2. The facts leading to the present stay petition in Appeal No. E/227/98-NB are that M/s. Nova Udyog Ltd. of Haldwani are alleged to have manufactured certai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsporters and others whose statements were relied upon by the adjudicating authority but the opportunity was not afforded to them. Ld. Counsel submits that except for the allegation alleged to have been supported by the transporter without the transport of the goods. There is no evidence. Ld. Counsel also submitted that no evidence has been placed on record to show that the alleged quantity of M.S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5. Opposing the request for dispensing with pre-deposit of duty and penalty, Shri P.K. Jain, ld. SDR submits that the quantity of M.S. Billets alleged to have been received is 4540.550 MT that this quantity must have been transported in not less than 450 trucks. He submits that such a large number of truck owners and drivers cannot be disbelieved; that it cannot be said to have not been trans....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....made by both the sides. On the question of receipt of the input materials, we find that there is evidence of the transporters. We also note that some of the transporters were cross-examined. The transporters in their statement had clearly stated that they had delivered the goods to the consignees. We also note that payment for the material supplied was being made in cash. When these factors are re....