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2013 (11) TMI 1341 - CESTAT NEW DELHIGoods mentioned in RG-23D Register are Bogus receipt entries - No goods received – supply of materials is out of stock – Waiver of Pre-deposit – Held that:- Prima facie, out of eight invoices, in the five invoices, the RG 23D entries mentioned which according to the statement of Shri Rakesh Bansal are just bogus entries are without actual receipt of any material - the dispute here is of fact, which can be examined in detail only at the time of final hearing and prima facie there is evidence against the appellant - this is not the case for total waiver - The appellant is directed to deposit an amount of Rupees One as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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