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2014 (4) TMI 184 - CESTAT NEW DELHIWaiver of pre deposit - Duty demand - Held that:- Shri Girish Kumar Thampy in his statement has admitted that Shri Rajesh Bhatia was employed by him to make entries in the computer and for the said purpose Shri Rajesh Bhatia was given Rs.2500/- per month. Shri Rajesh Bhatia has admitted that they have made entries in the computer printout. We have already seen the computer printout which reflect the date, RR No., Brake mould, product, quantity, Misc. party and the buyer’s name. The product shown in said computer printout is B-1 indicating appellants brand name as Bombay 1000. Railway receipts mentioned in the said computer printout stand recovered by Revenue to a large extent. All these evidences and statements of various persons indicate clandestine activity of Raj Pan Masala (P) Ltd. At this stage, we are of the view that appellants have not made out a prima facie case so as to dispense with the condition of pre-deposit of entire duty and penalty - Conditional stay granted.
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