2013 (11) TMI 1465

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..... ule 7 - The stay application merely claims that the appellant has made out a very strong prima facie case - It also states that, if any pre-deposit is directed, the appellant will be put to undue hardships - Neither of the pleas has been substantiated - the appellant is directed to pre-deposit amount as stated within the time stipulated – Stay not granted. - Appeal No. 444/2011 - MISC. ORDER No. .....

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..... nation to this rule has been invoked by the learned Deputy Commissioner (AR) in support of the impugned demand of duty based on Rule 5. On a perusal of the memorandum of appeal, we have not found any reference to the evidence for the assessee to have correctly valued the goods under Rule 7. The stay application merely claims that the appellant has made out a very strong prima facie case. It also s .....

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