TMI Blog2015 (1) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... ant and he has produced the rent deed which was not questioned by the Revenue and keeping in view the financial condition of the appellant, who is an individual and not a body corporate, we deem it fit to direct the appellant to deposit an amount of Rs . 10,00,000 within a period of twelve weeks, subject to which the pre-deposit of balance amount of duty and penalty shall stand waive - Partial stay granted. - Appeal No. 51193 of 2014 - - - Dated:- 18-11-2014 - Archana Wadhwa and Rakesh Kumar, JJ. For the Appellant : Shri Ashish Kumar Shukla, Adv. For the Respondent : Shri Yashpal Sharma, AR (DR) ORDER Per: Archana Wadhwa: The prayer in the application is to dispense with the condition of pre-deposit duty of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue and submitted that the first floor premises were given on rent to one Shri Vijay Mishra under a rent agreement dated 10/10/11. As such, they contended that they were not responsible for the manufacturing activity being carried out at the first floor. 5. In the light of the said agreement, the Revenue officers tried to locate Shri Vijay Mishra, at the address given in the said rent agreement. However, they were informed that nobody by the name of Shri Vijay Mishra resides on that address. 6. The officers at the time of their visit also found two gunny bags of roasted supari and also one baking oven machine in the ground floor premises of the appellant, which were admittedly possessed by them, as they were residing in the said pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises and no duty can be legitimately confirmed against him. 9. Countering the arguments learned DR submits that the very first statement of the two workers has clearly established that the packing machine found installed in the first floor was belonging to the appellant and both the workers were locked in by the appellant from 7 am to 8 pm and were made to work on the said packing machine. The subsequent retraction of the said statement is only mechanical and does not have any legal validity in as much as subsequent to the retraction, the said deponent has again confirmed their first statement. As regards the plea of the appellant of premises having been leased out to Shri Vijay Mishra, learned DR submits that in spite of the effort ..... X X X X Extracts X X X X X X X X Extracts X X X X
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