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2012 (12) TMI 618 - CESTAT MUMBAIShortage in consignment of waste paper - difference in invoice and bills of entry - Waiver of pre-deposit of duty, interest and penalty - Held that:- In some consignments there is a shortage of 5.61 MT, 15.810 MT and 84 MT respectively, thus in view of these huge shortages received in respect of the goods on which credit has been availed applicants have not made out a case for total waiver of duty - No financial hardship is pleaded - The applicants are directed to pre deposit an amount of Rs.4,00,000/- within eight weeks from order date.
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