2013 (11) TMI 248

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..... lant would not have possessed the same. Preponderance of probability suggests that the appellant was beneficiary of sticker of higher value. Prima facie, it cannot be ruled out that Revenue was prejudiced for the questionable modus operandi followed by the appellant. Therefore, we direct the appellant to deposit Rs. 15 lakhs (Rupees fifteen lakhs only) within 6 weeks from today - stay granted part .....

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..... f adjudication order. Instead of explaining the position of the fraudulent stickers recovered during the course of investigation the appellant went on leading legal pleading. Had there been no utility of MRP stickers of higher value the appellant would not have possessed the same. Preponderance of probability suggests that the appellant was beneficiary of sticker of higher value. Prima facie, it c .....

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