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2014 (4) TMI 649 - CESTAT NEW DELHIDuty demand - Held that:- prima facie iron ore in question was transported to the appellants factory. Inasmuch as there is no entry in the statutory records, it leads to the reasonable conclusion that the same has been utilized in the factory for manufacture of final products which stands cleared without payment of duty. As such, at this stage, we are of the view that the appellant needs to be put to some terms of deposit. We also find that the no plea of financial difficulty has been raised in their stay application and they have not produced any evidence to reflect upon poor financial condition of the appellant - Conditional stay granted.
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