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2014 (1) TMI 630 - CESTAT NEW DELHIFake invoices issued – No movement of Steel ingots made Ingots to the second stage dealer – Waiver of Pre-deposit – Held that:- Goods were actually not received since the original dealer has admitted that transactions were not only on paper and there could not have been any movement of the goods – the appellant have not been able to made Prima facie case in their favour – the appellant directed to deposit Rs.24,000 as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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