2004 (3) TMI 635

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....for the Respondent. [Order]. -  This application seeks waiver of pre-deposit and stay of re- covery in respect of an amount of duty of Rs. 82,814/- and an amount of penalty of Rs. 10,000/- . The applicants do not want to be heard in this matter. They have, however, made certain written submissions in addition to the pleadings made in the stay application. I have examined all these recor....

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....inputs had actually been received in the assessee's factory under cover of the relevant invoice. The assessee has relied on a decision of the Tribunal which has been distinguished by the lower appellate authority which has found that, in the cited case, the relevant octroi receipt and GRs were available to show inputs having been received in the factory. Referring to the documentary evidence produ....