TMI Blog2013 (8) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... rdhan Sales Agency and M/s S.S. Traders as their registered assesses. Similarly, registration of M/s New General Company was cancelled in 1995 by the said Authority. In respect of M/s V.K. Trading company, applicant did not show any evidence in respect of their contention about existence of said firm- appellant-RUL does not have a prima facie case in respect of these four traders – Held that:- Pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and Wire Rods etc. in their factory. The goods manufactured by them were sold at factory gate and also were being transferred to their depots on payment of duty. Depots are located at Ghaziabad, Gurgaon, Faridabad, Sonepat and Shahdara. The appellant is also engaged in trading activity of procuring TMT/TOR Steel from traders located in Ghaziabad, Muzaffarnagar, Bhagpat, Faridabad and Delhi and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in respect of M/s S.S. Traders, show cause notice does not allege anything against the dealer and Commissioner has travelled beyond the show cause notice in respect of this dealer. As regards M/s Anant Traders and M/s Jyoti Enterprises, he submits that assessment orders of Local/Central Sales-tax are available and have been submitted by them. M/s V.K. Trading Company is closed on 11.3.2005 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncorporate the names of M/s S.S. Traders and M/s Goverdhan Sales Agency as their assesses. The sales-tax registration of New General Agency was cancelled on 4th October, 1995. Therefore, the appellants should be directed to make pre-deposit for hearing the appeal. 5. After hearing both sides, we find that demand has been confirmed against the RUL on the quantity of steel products shown purchased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... about existence of said firm. We are therefore, of the view that the appellant-RUL does not have a prima facie case in respect of these four traders. We find that out of total quantity of 2108.820 MTs on which duty has been demanded, about 995 MT pertains to these four traders. We therefore, direct the RUL to make a pre-deposit of Rs. 15 lakhs within six weeks from today and report compliance on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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