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TMI Blog2000 (4) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... usi, Member (T)]. - In this Stay Petition, M/s. Dunlop India Limited, seeks dispensation of pre-deposit of the Central Excise duty of Rs. 1,89,82,357/- confirmed and penalty of Rs. 20,00,000/- imposed vide Order-in-Original No.18/Ch.40/Collr. CE/Cal.II/91, dated 30-10-1991 passed by Collector (Judicial) of Central Excise, Calcutta-II Collectorate. 2. The facts in brief are that the sequel to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Law. The differences in production noticed in the aforementioned Registers were presumed to be clandestine removals without payment of duty. The above presumption finds support from the excess receipt of the main raw material viz., Carbon Black, noticed on the scrutiny of weigh-bridge Card, Receipt Tally Sheet and RG 23A. 2.1. The appellants stoutly denied all the allegations levelled agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he aforementioned and penalty. 3. The said Order-in-Original is impugned before us along with a stay petition. 4. The appeal and stay petition which were filed in 1992 have a checkered history. Without restoring to narration of the past history, it is suffice it to say that the appeal as well as the stay petition were dismissed on 12-5-1999 for non-prosecution. However, the same were restored ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serious financial problems and the factory has been declared as BIFR unit. He, therefore, pleaded for an unconditional waiver of pre-deposit of the duty and penalty. 6. Countering the appellants' arguments, Shri R.K. Roy, ld. JDR, appearing for the Revenue, reiterates the order impugned. He submits that the prayer for unconditional waiver of pre-deposit deserves to be rejected outright. 7. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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