2009 (11) TMI 755

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....he Appellant. Shri S.M. Vaidya, JDR, for the Respondent. ORDER This application seeks waiver of pre-deposit and stay of recovery in respect of duty of Rs. 85,16,415/- and equal amount of penalty. An amount of Rs. 3,03,534/- was paid by the appellant towards the above demand of duty. After examining the records and hearing both sides, we find that the above demand arose out of denial of Ce....

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....the scrap dealers including M/s. Simandhar Steel Movers (L) Pvt. Ltd. from the Thane Commissionerate. A copy of this show-cause notice is also available on record. In that notice, the proposal is to impose penalty on the scrap dealers for issuing non-CENVATable invoices to manufacturers like the present appellant. The period of dispute in that show-cause notice covers the period of dispute involve....

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....g any consignment to M/s. Simandhar Steel Movers (I) Pvt. Ltd. had crossed any check-post in Gujarat State from April, 2003 to April, 2004. On the other hand, the learned Commissioner, in the impugned order, held that the above letters of Sales Tax authorities proved that no scrap had been transported to M/s. Simandhar Steel Movers from Alang during the period of dispute. But the period of dispute....

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....ment cannot be rejected at the outset. Yet another evidence cited by the learned Commissioner is what was gathered from R.T.O. authorities. Those authorities reported particulars of registration of the vehicles mentioned in the invoices of M/s. Simandhar Steel Movers. Those vehicles were found to be tanker, tipper, ambulance, pick-up van, auto-rickshaw, motorcycle, etc. which were found to be unfi....