2014 (4) TMI 374

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....ent: Ms. Ranjana Jha, Jt.CDR ORDER Per Archana Wadhwa (for the Bench): The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 25,08,703/- confirmed against M/s. Elpar Electricals Pvt. Ltd along with imposition of penalty of identical amount. In addition, penalties of varying amount stands imposed on the other appellant - either Directors of M/s. Elpa....

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....uch goods from M/s. Vandana Enterprises. When Vandana Enterprises was confronted with the said statement, they agreed with said statement but subsequently retracted the same. Based upon the investigation, proceedings were initiated against manufacturing unit for confirmation of demand and imposition of penalty on various appellants, resulting in passing of impugned orders. 3. The appellants gri....

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.... dealing in various types of goods including brand name of other manufacturer also. The entire case of the Revenue is based upon the statement of Director of M/s. Kalka Marketing and the retracted statement of M/s. Vandana Enterprises. He clarifies that when M/s. Elpar Electricals Pvt. Ltd. was confronted with the said documents and the statements, he denied having cleared any goods on the basis o....

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.... the clear statement of Director of M/s. Kalka Marketing as also the initial statement of proprietor of Vandana Enterprises indicate that Katcha slips recovered from Kalka Marketing reveal the clandestine clearance by M/s. Elpar Electricals. 5. At this prima facie stage, after considering the submissions made by both the sides, we find that Indian currency belonging to M/s. Elpar Electricals P.....