2011 (10) TMI 67

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....rded below, we waive pre-deposit of Rs.11,64,959/- together with interest and penalty of the same amount plus an additional penalty of Rs.4 lakhs and proceed to decide the appeal at this stage with the consent of both the sides as the order records that no evidence was filed by the appellants in support of their claim. The Department is of the view that it is clear from the order that no evidence ....

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....rder has been passed on 20.10.2010) to which they have  endorsed copies of invoices to establish their case that the nature of the waste cleared without payment of duty was packing material waste and general industrial waste. These documents have not been considered by the lower appellate authority and are required to be considered for the purpose of determining whether assessees are liable t....