2014 (1) TMI 1155

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....adhwa: The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs.50,86,570/- along with imposition of penalty of identical amount. The said demand stands confirmed against the appellants on the allegation of clandestine removal of final product i.e. MS ingots, billets manufactured and cleared to their own unit located at Rania falling under Kanpur Commissionerat....

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....0.1.2008. Thereafter, Revenue issued fresh show cause notice to the present appellants on 20.1.2004 proposing confirmation of demand of duty in respect of ingot and billets cleared clandestinely to their Rania unit. The said demand stands confirmed by the Commissioner. 3. At this prima facie stage, we find that demand stands confirmed against the applicants on the same set of facts of the case an....