2013 (8) TMI 462

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....e Respondent : Shri Sanjay Jain, DR. Per: Sahab Singh: These applications have been filed by M/s Rathi Udyog Ltd (herein after referred to as RUL) seeking waiver of pre-deposit and stay of recovery of duty amounting to Rs. 58,15,019/- with equal amount of penalty imposed on them by the Commissioner. Other appellants are also seeking waiver of pre-deposit in respect of penalties imposed on th....

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....f trading. The Commissioner has confirmed the demand of Rs. 58,15,019/- and also imposed equal amount of penalty on the RUL. Penalties have also been imposed on other appellants. 3. The learned Advocate appearing for the applicant submits that demand has been confirmed against RUL in respect of goods purchased by them from six trader. He submits that M/s New General Trading Company was register....

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.... dealers were in existence and Commissioner's finding that these firms were non-existent is not sustainable. The Appellants have a strong prima facie case for waiver of pre-deposit. 4. The learned DR appearing for the Revenue submits that the Department tried to serve the summons on the traders but summons could not be served. Even the jurisdictional officers could not find these premises on th....

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....aining four traders, we find that the appellant-RUL has not submitted any assessment order of Sales-tax/VAT Authority of respective State. Moreover, report dated 28th May, 2007 sent by Joint Excise and Taxation Commissioner, Faridabad does not incorporate the names of M/s Goverdhan Sales Agency and M/s S.S. Traders as their registered assesses. Similarly, registration of M/s New General Company wa....