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2010 (2) TMI 73 - PUNJAB & HARYANA HIGH COURTWaiver of pre-deposit – CESTAT did not grant full waiver - During investigation, it was found that 60% sale of soap was on cash sale basis and only 10 buyers were located who also denied having purchased soap from the petitioner. Inference drawn was that the imported crude palm oil was not used for manufacture of soap but was diverted to open market and benefit of concessional rate of customs duty was misused – held that – argued that petitioner is not in a position to pay any amount in order to show its bonafides - In view of finding about liability of the petitioner, which are not shown to be prima facie erroneous, we do not find any ground to interfere with the view taken by the Tribunal
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