2011 (2) TMI 1453

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....dicial) and Mr. B.S.V. Murthy, Member (Technical) For the Appellant : Shri K.K Anand, Advocate For the Respondent : Shri S.K. Mall, SDR Per : Mrs. Archana Wadhwa; The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 1,60,43,273/- and penalty of identical amount confirmed against and imposed upon M/s. Explosion Proof Electrical Control. In additi....

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....ried out in the unit of one M/s. Megha Parcel Services, located in Vapi as also in the residential premises of Shri Ahokbhai Bhulabhai Patel and other places. 4. The statements of various persons were recorded during the course of investigation. During further course of investigation, statements of buyers were also recorded. As a result of such investigation, Revenue entertained a view that the....

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....ng through the impugned order and after hearing both the sides, we find that the impugned confirmation of demand of duty on the allegations of clandestine removal of the final products against the manufacturing unit is based upon the scrutiny of various records recovered from the appellants during the course of searches at various places. Invoice books showing the sales by M/s. Fenil Control Gears....

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....h evidences are required to be gone into detail, at the time of final disposal of the appeal, at this interim stage, it can be safely concluded that the appellants does not have prima facie case in his favour so as to allow the stay petition unconditionally. We further note that the appellants have in their stay petition, neither pleaded any financial hardship nor has placed on record any evidence....