TMI Blog2014 (1) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... regards stock lying in the factory premises of M/s Kothi Steel Ltd and various other statements, can be considered only at the time of final disposal of appeal - the appellant has not made out a strong case for complete waiver of amount – the appellant is directed to deposit Rupees Two lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – partial stay grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has made out a prima facie case for waiver of the same. 3. As regards the penalty under Rule 26 of Central Excise Rules, 2002, we find that there is a statement of the appellant who is a proprietor indicating that he has only issued invoices, which is also corroborated by the transporters statement. All legal points raised by the ld.Counsel as regards stock lying in the factory premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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