2013 (11) TMI 1195

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..... t if Rule 26 is analysed and the present case is tested on the basis of that rule, there shall not be a penalty of Rs. 20 lakhs at all. To say so, he draws attention to page 9 of adjudication order to point out that duty element will be much more low on the assessable value of Rs. 12,28,500/-. The pre-deposit should be quite reasonable, if that is proposed to be ordered. He says that the statement .....

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..... ived by Roadways concerned. After a long time he stated the ownership of the goods. In between quite a long time was lost. Revenue got the advantage of the passage of time to have presumption of guilt. 4. Considering the duty evasion and quantum determined in page 41 of adjudication order, it is not practically possible to grant full waiver of pre-deposit to the appellant. Therefore, as an interi .....

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