2013 (11) TMI 636

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..... applicant. Regarding the balance amount, it was proceeded on the basis of e-mail corresponding to dates of entries made under the heading INVOICE in statement of accounts. The contention of the learned counsel is that the demand in respect of the balance amount, the said documents are not correlating with the Bills of Entry - The applicant has failed to make out a prima facie case for total waiver .....

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..... signature of the concerned supplier or person recovered from the e-mail of the applicant. Regarding the balance amount, it was proceeded on the basis of e-mail corresponding to dates of entries made under the heading INVOICE in statement of accounts. The contention of the learned counsel is that the demand in respect of the balance amount, the said documents are not co-relating with the Bills of E .....

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