TMI Blog2013 (8) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... basis that the weight of the goods mentioned in the impugned invoices is much more than the weight which the vehicles can legally carrying and hence the goods covered under these invoices have not been transported. Stay Application - The amount already deposited by the appellant was sufficient for hearing the appeal - the requirement of pre-deposit of balance amount of cenvat credit demand, interest thereon and penalty was waived for hearing of his appeal and recovery and was stayed - Stay granted. - Appeal Nos. 57012 to 58019 of 2013 - SM - Stay Order No. 58604 58611/ 2013 - Dated:- 12-7-2013 - Shri Rakesh Kumar, J. For the Appellant: Ms. Seema Jain, Advocate For the Respondent: Shri S.K. Panda, DR ORDER Per R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CEO and Authorised Signatory of the registered dealers as well as transporter was recorded. While Mr. Sharad Mohta in his statement claimed that the goods covered under the invoices were received by his company and both Arvind K. Doshi and Awadh Pratap Narayan Singh in their respective statements also claim to have been supplied the goods, enquiry with the transporters indicated some discrepancies. The invoices mentioned, in all, eleven vehicle nos., out of which the statements were recorded of the owners of five vehicle Nos. HR55-0076, HR55-7767, HR55-7239, HR38F-3612 and HR 55 5287 but no enquiry was conducted with the owners of the remaining six vehicles. Out of the five vehicles where enquiry was conducted, on enquiry with owner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t this order of the Commissioner (Appeals) these eight appeals have been filed alongwith stay applications. 3. Heard both the sides in respect of stay applications. 4. Ms. Seema Jain, ld. Counsel for the Appellants, pleaded that there is neither anything in the statement of Sh. Sharad Mohta incharge of M/s Sharad Electronics nor anything in the statement of Arvind K. Doshi of M/s Jagruti and Awadh Pratap Narayan Singh of M/s Shree Sai International from which it can be concluded that transactions were bogus and no material had been supplied or transported; that in all eleven vehicles are involved out of which the department has conducted enquiry with the owners of the five vehicles; that in respect of six vehicles where no inquiry was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se appeals and the requirement of pre-deposit of balance amount of cenvat credit demand, interest and penalty by M/s Sharad Electronics and requirement of pre-deposit of penalty by other appellants may be waived for hearing of the appeals and recovery thereof may be stayed till the disposal of the appeals. 5. Shri S. K. Panda, ld. DR, opposed the stay applications and reiterating the finding of the Commissioner (Appeals), he referred to Commissioners finding in para 26(i), (ii) and (iii) of the order in appeal regarding vehicle No. HR55-5287 and HR55-0076 and pleaded that invoices mentioning the use of the vehicle No. HR 55 5287 and HR 55 0076 by the transporter M/s Sanjay Tempo Transport Service are bogus invoices without actual supply ..... X X X X Extracts X X X X X X X X Extracts X X X X
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