2000 (8) TMI 412

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..... he Respondents. [Order per : Archana Wadhwa, Member (J)]. The prayer in the application is for dispensing with the condition of pre-deposit of duty amount of Rs. 73,625.00 and an equivalent amount of penalty. 2. Arguing on the application, Shri B.N. Chattapadhaya, learned Consultant appearing for the applicant(s) submits that the applicants are engaged in the manufacture of PVC Suction .....

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..... t accepted by the adjudicating authority on the ground that they were not maintaining any private records under Central Excise law. As such, rejecting the other evidences, the demand of duty was confirmed and penalty imposed. Shri Chattapadhaya also submits that there is virtually no evidence with the Revenue to show that their total clearances has crossed Rs. 50 lac making tham liable to pay duty .....

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..... which are the statutory returns filed under statutory laws with the other Government Department. As such, Sales tax returns filed with the Sales Tax Department show the total clearance to be much less than Rs. 50 lac, there is no justification for concluding that the appellant must have manufactured and cleared more than Rs. 50 lac. There is absolutely no evidence on record to warrant this for ar .....

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