2014 (7) TMI 447

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....Das: A common issue is involved in these applications and therefore all are taken up for disposal. 2. The applicant filed those applications for waiver of predeposit of tax of Rs. 3,71,318/- along with interest and penalty. 3. Heard both sides and perused the records. 4. The applicants are manufacturers of aluminium rough castings and motor vehicle parts, gun metal rough castings in th....

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.... there is an observation that the applicant had not produced copies of documents such as agreement or so that the place of delivery is the door step of the buyer and the value of goods sold in inclusive of transportation charges. It is further observed that the copies of documents such as invoices submitted contain the remark "prices indicated are tentative". The submission of the learned counsel ....