2014 (3) TMI 596

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..... The applicants filed this application for waiver of duty of 2,06,783/- along with interest and penalty of equal amount. Demand is confirmed after denying the credit on the ground that applicant had availed credit on the basis of triplicate copy of invoice. 3. The contention of the applicant is that the applicant received goods under copy of invoice issued by manufacturer however, the same was mis .....

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..... rength of triplicate copy of invoice which is not a valid duty paying document, therefore, prima facie, the appellant has not made out a case for total waiver of duty demand. Taking into account the facts and circumstances of the case, the applicant is directed to deposit Rs.50,000/- (rupees fifty thousand) within a period of six weeks from today. On deposit of the above mentioned amount, the pre- .....

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