TMI Blog2012 (2) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... d on was not against proper duty payment. The real merit in the matter can be decided only during final hearing. Thereby, appellants are directed to make pre-deposit. - E/Appeal No.2417/2011 - - - Dated:- 10-1-2012 - Shri Mathew John, J. Appeared for the Appellant: Shri N.K. Sharma, Advocate Appeared for the Respondent: Shri S.K. Panda, Jt. CDR ORDER Per Mathew John: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by the appellants. 2. Learned Counsel for the appellants points out that there is no dispute that the buyer of the goods received the impugned goods and there is no dispute that the appellants received invoice showing duty from the first stage dealer invoices showing duty payment. Therefore, he submits that there is no substance in the case made out. 3. Learned A.R for Revenue submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not make any difference to the case made out against the appellants. 4. Considered arguments of both sides. I find that prima facie there are evidences appearing to show that the credit that was passed on was not against proper duty payment. The real merit in the matter can be decided only during final hearing. At this stage, I consider it proper to direct the appellants to make a deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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