2009 (6) TMI 1006

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....UDICIAL MEMBER AND MR. RAKESH KUMAR, TECHNICAL MEMBER For the Respondent : Shri B.S. Suhag, DRORDER Per D.N. Panda: None present for the Appellant. Ld. DR, Shri B.S. Suhag submits that the principal noticees in the case before the ld. Authority below have admitted their liability before the Settlement Commission. Commission has already passed an order vide No. F-555/CE/07-SC(PB) dated ....

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....Therefore this perpetuation does not deserve any sympathy. 2. Heard Revenue. By a prima facie look to page 31 of the order-in-original (Page-186) of appeal folder, that does not convince us to direct waiver of pre-deposit. Apart from Settlement Commissions order, we find Revenue has a prima facie case speaking against the Appellant. Therefore following the ratio laid down in the case of Benera....