2014 (1) TMI 1061

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ur, Additional Commissioner (AR) ORDER Per: P. G. Chacko: The application filed by the assessee-appellant seeks waiver and stay in respect of duty of Rs. 24,88,770/- demanded from them for the period from 22.12.2009 to 25.01.2010 and equal amount of penalty imposed on them. An amount of Rs. 15 lakhs was paid by the assessee during investigation. An executive of the assessee is also an app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rned counsel, the evidence gathered by the department is not enough to substantiate the case of clandestine removal. We have not been impressed with this claim. At this stage, the learned counsel offers to make a pre-deposit of Rs. 2,00,000/- which in our view is too inadequate to meet the present purpose. Having found no prima facie case for the assessee, we direct them to pre-deposit an amount o....