9911796707
TMI Blog1999 (6) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore taken up together for disposal vide this common order. 2. The Counsel's argument and the rejoinder from revenue were both heard on 14-12-1998 when both sides were directed to file certain documents. Certain documents in the nature of correspondence between the assessee and the adjudicating officer were placed on record by revenue. No documents were submitted by the applicants in spite of being reminded periodically including vide communication dated 4-2-1999. However, on 15-3-1999 a communication was received from Shri Kohli, ld. Counsel. A copy of the show cause notice was annexed thereto. The claim was made that the extracts supplied of the RDSO of the Indian Railways were for the period April, 1994 to August, 1996, where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-1998. Nobody appeared for the personal hearing. The case was then taken up on 16-4-1998. Shri Pradeep Jain, Advocate appeared for all the noticees. He sought short adjournment on the grounds that he was unwell. The case was adjourned for hearing on 24-4-1998. It was also explained through the ld. Advocate that he should come with final written submissions and argue the case finally and that no request for further adjournment will be entertained. On 24-4-1998, Shri Sanjay Mehta claiming to be an employee of the party appeared. He stated that the Advocate Shri Pradeep Jain was admitted in Sama Nursing Home and requested for adjournment. The request was granted. The case was adjourned for hearing on 6-5-1998. On 6-5-1998 neither the party no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 returns were also not furnished to the assessee to verify the figures on which demand was based. The claim has been made that the duplicate invoices on which stress was laid in the proceedings were issued on account of misprinting and on account of inadvertence. It was submitted that it was wrong for the entire demand to be based on such stray instances. It was also claimed that the mere fact of inspection by the Railway Department by itself was not proof that the goods were actually supplied to the Railways. It was submitted that the department has not produced any evidence as to clandestine removal by leading evidence to utilisation of other production factors such as labour etc. The further submission was made that apart from manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uest of the assessees. The Commissioner in paragraph 35 of his order as extracted above has given reasons for his proceedings to finalise the case. The extract from the order cited earlier shows that the assessees had sought adjournments on several occasions on various pretexts. In fact the extract appears to be the basis of the suggestion made by the ld. JDR that the assessees had evaded appearing in order to make a grievance at the appellate stage for denial of natural justice. We have also considered the submissions made in the written submission dated 15-3-1999 mentioned in para 2 above. We observe that the extracts of the relevant registers pertaining to October, 1992 to March, 1994 could have been secured by Shri Ramesh Tiwari. Our se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on their part but that it was only to maintain good relations with the department. We find it difficult to accept this claim. It is not an inconsiderable sum and there was no reason for the assessees to pay if it was their claim that there was no clearance of any goods without payment of duty. 14. On perusal of the documents and on examination of the various arguments, we find that the assessees have failed to make a prima facie case. A claim has been made in the said application to the effect that pursuant to these proceedings the Railway and the DOP have stopped giving fresh orders and have also frozen money owing to them. No specific communication however, has been placed on record to show whether the payment of the disputed sum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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