1997 (7) TMI 305

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..... s is a stay application w.r.t. the order of Commissioner (A), Allahabad dated NIL. 2. Ld. Counsel stated that the appellants are engaged in the manufacture of Die Cast Rotor/Stator falling under chapter sub-heading 8503.00; stampings under chapter sub-heading 8812.00 and cover sets of 18" fan falling under chapter sub-heading 8503.00. 3. The officers on their visit to the factory on 26-7-199 .....

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..... d the entire stock of raw material [on] the day the same is received and thus the balance was shown as NIL. The stock of raw material found was out of the stock issued by them as will be evident from column 13 of form IV Register. 6. Ld. Counsel further submitted that the entire case against the appellants has been booked merely on the basis of surmises and presumptions without any evidence on .....

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..... t and they are not in position to deposit the penalty amount on account of their difficult financial position. 9. I have considered the above submissions. I observe that prima facie it appears that the Collector (A) has merely adopted the A.C. s order and reiterated the latters viewpoint whereas the appellants submission were required to be examined w.r.t. the records and registers referred to .....

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