2011 (9) TMI 313

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....h, consultants, for the appellants   Mr. M.M. Ravi Rajendran, JDR, for the revenue   Per P.G. Chacko   These applications seek waiver of pre-deposit and stay of recovery in respect of amounts adjudged against the respective applicants/appellants. A connected appeal with stay application is seen listed for 15.09.2011. We have called for those records also for hearing with today....

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....l has adverted to the facts and circumstances of the cases and has claimed prima facie case against the demands of duty and penalties. We have heard the learned DR also, who has opposed the stay applications on the strength of the findings of the original authority.   3. After considering the submissions, we are of the view that a prima facie case has not been made out by the appellants. In....