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2015 (6) TMI 260 - CESTAT CHENNAIWaiver of pre deposit - Evasion of duty - Fabrication of TRA to omit GSM - Held that:- It is prima face case of Revenue that TRAs were fabricated to omit GSM with intent to evade duty which cannot be ruled out at this stage. Revenue's submission that GSM decides the duty liability is appreciable. Prima facie , all the appellants had hand in glove to cause loss to Revenue without mentioning the GSM in TRAs when DFRC specifically mentioned GSM with appropriate description of the goods. The TRAs fabricated without GSM mentioned therein were used to cause evasion of duty to the extent of ₹ 29,92,424/-. Therefore, considering financial difficulties expressed, prima facie , and noticing that the balance of convenience tilts in favour of Revenue, to protects its interest and without expressing any opinion at this stage, predeposit as under is directed to be made by the appellants noted against each within 8 weeks - Partial stay granted.
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