TMI Blog2014 (4) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals. Suffice it to say at this stage that the applicants have not been able to make out a good prima facie in their favour so as dispense with condition of pre-deposit of entire amount of penalty and duty - Conditional stay granted. - Appeal No.E/2200-2201/2012 - Stay Order No.55718-55719/2013 - Dated:- 23-1-2013 - Smt. Archana Wadhwa and Shri Sahab Singh, JJ. For the Appellant: Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue has contended that PVC granules do not stand received by the appellant and credit so availed was not available to them. 3. Learned Advocate appearing for the appellant submits that they have taken credit based on invoices issued by the supplier and all these details stand reflected in RG-23A Part-I. They have also shown utilisation of such PVC granules in the manufacture of final products w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of entire amount of penalty and duty. The appellants have already deposited Rs.20 lakhs. Taking into account overall facts and circumstances of the case, we direct to the appellant to further deposit an amount of Rs.10 lakhs (Rupees ten lakhs) within a period of eight weeks from today. Subject to deposit of above amount, pre-deposit of balance amount of duty and entire amount of penalty imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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